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[Cites 0, Cited by 0] [Section 7A(3)] [Section 7A] [Entire Act]

Union of India - Subsection

Section 7A(3)(b) in The Companies (Profits) Surtax Act, 1964

(b)in a case where the chargeable amount of the latest previous year being a year later than the previous year referred to in clause (a) on the basis of which a provisional assessment has been made under section 7 exceeds the chargeable amount referred to in clause (a), the chargeable amount referred to in clause (a) shall be substituted by the chargeable amount on the basis of which such provisional assessment has been made;