(2)[ After a regular assessment under ] [Substituted by Act 42 of 1970, Section 27, for Section 140-A (w.e.f. 1.4.1971).][section 115-WE or section 115-WF or section 143] [ Substituted by Act 18 of 2005, Section 43, for " Section 143" (w.e.f. 1.4.2006).][or section 144 ] [Substituted by Act 42 of 1970, Section 27, for Section 140-A (w.e.f. 1.4.1971).] [or [an assessment under section 153-A or section 158-BC] [Inserted by Act 27 of 1999, Section 63 (w.e.f. 1.6.1999).][ Substituted by Act 21 of 2006, Section 34, for Explanation (w.e.f. 1.4.2007).][has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such regular assessment ] [Substituted by Act 42 of 1970, Section 27, for Section 140-A (w.e.f. 1.4.1971).][or assessment, as the case may be.] [ Inserted by Act 27 of 1999, Section 63 (w.e.f. 1.6.1999).]
