Amendment of section 234B

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.... of the regular assessment", the words, brackets and figures "to the date of determination of total income under sub-section (1) of section 143 or regular assessment" shall be substituted; (ii) for Explanation 1, the following Explanation shall be substituted, namely :- 'Explanation 1 .- In this section, "assessed tax" means,- (a) for the purposes of computing the in....

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....payable under section 143.'; (b) in sub-section (2), in the opening portion, after the words "date of", the words, brackets and figures "determination of total income under sub-section (1) of section 143 or" shall be inserted; (c) in sub-section (3),- (i) for the words "the date of the regular assessment", the words, brackets and figures "the date of determination of....