https://www.taxtmi.com/acts?id=50038 Amendment substitutes clause (d) of section 209 to require substitution of the earlier total income where the assessee's later-year total income on which tax was paid under section 140A exceeds the earlier total, or where an amended assessment order is made on the basis of income on which tax was paid under section 140A; an Explanation mandates inclusion of a partner's share determined by a later completed assessment of a registered firm for the purposes of clause (a). en-us Mon, 03 Mar 2025 16:54:28 +0530 Mon, 03 Mar 2025 16:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50038 Amendment substitutes clause (d) of section 209 to require substitution of the earlier total income where the assessee's later-year total income on which tax was paid under section 140A exceeds the earlier total, or where an amended assessment order is made on the basis of income on which tax was paid under section 140A; an Explanation mandates inclusion of a partner's share determined by a later completed assessment of a registered firm for the purposes of clause (a). Act-Rules F. Acts / Amendment Acts Mon, 03 Mar 2025 16:54:28 +0530 https://www.taxtmi.com/acts?id=50038