In section 209 of the Income-tax Act, with effect from the 1st day of April, 1978, -
(a) in sub-section (1), for clause (c), the following clause shall be substituted namely :-
"(c) in cases where an estimate (including a revised estimate) is sent by the assessee under section 209A or section 212, the total income so estimated shall, for the purposes of calculation of tax under this section be substituted for the total income referred to in clause (a)";
(b) in sub-section (2), -
(i) in clause (a), in the opening portion, after the words "in cases", the words, brackets, figures and letter "where the assessee sends a statement under sub-section (1) of section 209A or" shall be inserted;
(ii) in clause (b), for the words, brackets, figures and letter "in cases where an estimate is sent by the assessee under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212", the words, brackets, figures and letter "in cases where an estimate (including a revised estimate) is sent by the assessee under section 209A or section 212" shall be substituted.