(5)[ In this section and sections 217 and 273, "assessed tax", means the tax determined on the basis of the regular assessment (reduced by the amount of tax deductible in accordance with the provisions of sections 192 to 194, ] [Inserted by Act 14 of 1969, Section 18 (w.e.f. 1.4.1970).][section 194-A,] [ Substituted by Act 16 of 1972, Section 38, for " section 194-A" (w.r.e.f. 1.4.1972).] [section 194-C, section 194-D,] [ Inserted by Act 21 of 1973, Section 19 (w.r.e.f. 1.4.1973).][section 195 and section 196-A)] [ Substituted by Act 3 of 1989, Section 33, for " and section 195" (w.e.f. 1.4.1989).] [so far as such tax relates to income subject to advance tax and so far as it is not due to variations in the rates of tax made by the Finance Act enacted for the year for which the regular assessment is made.] [Inserted by Act 14 of 1969, Section 18 (w.e.f. 1.4.1970).]
