Amendment status not verified — confirm the current text below against the official source.
In section 2 of the principal Act:- ( l) after clause (aa), the following shall be inserted as clause (aaa), namely:-- "(aaa)" assessee "means a person by whom tax . i~ payable under the provisions of this Act." (2) for clause ~c), the followin~ shall be subs- tituted, namely:- "(c)" previous year "means the twelve months ending on the 31st of March nt>xt pr~ceding the year for which assessment is to be made or if the accounts of the assessee have heed 104 made up w a date witnin the said twelve months in respect of a year ending on any date other than the said 31st day of March, or if the accounts of an assessee are made up to a date ending on the last date of Bengali or Ramnavami year beyond the said 31st day of ~arch then at the option of the assessee the year ending on the day to which his accounts have been so made up: Provided that if this option has once been exer- cised by the assessee, it shall not again be exercised except with the consent of the Commissioner or such other officer as mav be authorised by him in this behalf, and upon l'Jch conditions :is the Commissioner or such other officer may think fit." Amendment 3, For srction I 0 of the principal Act, the of section following shall be substituted, namely:- 10 of Assam Act VI of