Section 14 in The Companies (Profits) Surtax Act, 1964
14. Other amendments.-
Where as a result of any order made under [section 154, 155, 250, 254, 260, 263 or 264] [Substituted for the words and figures "Section 154 and 155" by Act 42 of 1970, section 73] of the Income-tax Act, it is necessary to recompute the chargeable profits determined in any assessment under this Act, the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] may proceed to recompute the chargeable profits, and determine the surtax payable or refundable on the basis of such recomputation and make the necessary amendment and the provisions of section 13 shall, so far as may be, apply thereto, the period of four years specified in sub-section (1) of that section being reckoned [from the end of the financial year in which the order passed under the aforesaid sections of the Income-tax Act was passed.] [Sub for the words "from the date of the order passed under the aforeside sections of the Income-tax Act" by the Act 67 of 1984, section 79]
