Finance Act, 1969

Making of assessments for years prior to 1963-64.

6.—(1) Where, after the passing of this Act, an assessment for the year 1962-63 or any earlier year of assessment falls to be made—

(a) under Schedule A or Schedule B in accordance with section 3 (1) of the Finance Act, 1929 , or

(b) under Schedule D or Schedule E in accordance with section 9 (1) of the Finance Act, 1944 ,

any such assessment may be made as if the repeal of paragraph (b) of the said section 3 (1) and the said section 9 (1) by section 104 (2) of and the Sixth Schedule to the Finance Act, 1963 , had effect in relation to the making of assessments for the year 1962-63 or any earlier year of assessment as it has effect in relation to the making of assessments for the year 1963-64 or any later year of assessment.

(2) Where, after the passing of this Act, two or more assessments for the year 1962-63 or any earlier year of assessment fall to be made on a person under Schedule A, B, D or E or under any two or more of those Schedules, the provisions of section 183 of the Income Tax Act, 1967 , shall apply to such assessments as they apply in relation to assessments for the year 1963-64 or any later year of assessment.