Amendment of Section 209
In section 209 of the Income-tax Act, -
(a) in clause (a), in sub-clause (iii), for the words "on any income, included in the said total income", the words and brackets "on any income (as computed before allowing any deductions admissible under this Act) on which tax is required to be deducted under the said sections and which has been taken into account in computing the said total income" shall be substituted;
(b) in clause (c), after the word, brackets and figure "sub-section (3)", the words, brackets, figure and letter "or sub-section (3A)" shall be inserted.