Section Text
In the Companies (Profits) Surtax Act, 1964 (7 of 1964) [hereinafter referred to as the Companies (Profits) Surtax Act], in section 2, -
(a) clause (1) shall be re-numbered as clause (1A) and before the clause as so re-numbered, the following clause shall be inserted, namely :-
'(1) "advance surtax" means the surtax payable under section 7A;';
(b) after clause (7), the following clause shall be inserted, namely :-
'(7A) "regular assessment" means an assessment made under section 6;'.