(iv) which, in the case referred to in clause (d), shall not be less than ten per cent. but shall not exceed one and a half times the amount of surtax payable in accordance with a statement under clause (a) or an estimate under clause (b) of sub- section (5) of section 7A or an estimate in lieu of a statement under sub- section (6) of that section falls short of eighty- three and one- third per cent. of the assessed surtax. Explanation.- Where the Commissioner has, in exercise of the powers conferred by the first proviso to sub- section (4) of section 209A, or the first proviso to sub- section (3A) of section 212, of the Income- tax Act, extended the date for furnishing the estimate referred to in the said sub- section (4) or, as the case may be, the said sub- section (3A) and the date so extended falls beyond the financial year immediately preceding the assessment year, then, the amount of surtax paid by the assessee on or before the date so extended shall, for the purposes of clause (ii) of subsection (2) also be regarded is surtax actual paid during that financial year."]