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<h1>New Clause Added to Section 209: Provisional Assessment Income to Replace Total Income in Amended Orders per Finance Act, 1963.</h1> Section 209 of the Income Tax Act is amended by inserting a new clause (d) between clause (c) and the Explanation. This clause specifies that when an Income Tax Officer issues an amended order under subsection (3) of section 210 based on a provisional assessment, the total income used for the provisional assessment will replace the total income mentioned in clause (a). This change is part of the Finance Act, 1963, aimed at clarifying the basis for amended orders in provisional assessments.