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<h1>Income-tax Act Section 209 Amended: Assessee's Estimated Income u/ss 209A/212 Now Used for Tax Calculation.</h1> Section 209 of the Income-tax Act is amended by the Finance Act, 1978, effective April 1, 1978. In sub-section (1), clause (c) is replaced to allow the total income estimated by the assessee under sections 209A or 212 to be used for tax calculation instead of the income referred to in clause (a). In sub-section (2), clause (a) is altered to include references to statements sent under section 209A. Clause (b) is updated to replace specific references to estimates under section 212 with a broader inclusion of estimates under sections 209A or 212.