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of <h1>Amendment to Companies (Profits) Surtax Act changes timeframe in Section 13(2) for actions to four years post-financial year.</h1> Section 13 of the Companies (Profits) Surtax Act, 1964, is amended by the Taxation Laws (Amendment) Act, 1984. The amendment changes the timeframe for actions specified in sub-section (2) from 'within four years of the date on which such order was passed' to 'within four years from the end of the financial year in which such order was passed.' This change is effective from October 1, 1984.
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