Repeals and savings

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..... any person for any assessment year, proceedings for the assessment of that person for that year may be taken and continued as if this Act had not been passed; (b) where a return of income is filed after the commencement of this Act otherwise than in pursuance of a notice under section 34 of the repealed Act by any person for the assessment year ending on the 31st day of March, 1962, or any earli .....

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..... o proceedings under section 34 of the repealed Act in respect of any such income are pending at the commencement of this Act, a notice under section 148 may, subject to the provisions contained in section 149 or section 150, be issued with respect to that assessment year and all the provisions of this Act shall apply accordingly; (e) 1[subject to the provisions of clause (g) and clause (j) of thi .....

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..... April, 1962, may be initiated and any such penalty may be imposed under this Act; (h) any election or declaration made or option exercised by an assessee under any provision of the repealed Act and in force immediately before the commencement of this Act shall be deemed to have been an election or declaration made or option exercised under the corresponding provision of this Act; (i) where, in .....

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..... led Act shall, so far as it is not inconsistent with the corresponding provision of this Act, be deemed to have been entered into, made, granted, given or issued under the corresponding provision aforesaid and shall continue in force accordingly; (l) any notification issued under sub-section (1) of section 60 2[or section 60A] of the repealed Act and in force immediately before the commencement o .....

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..... f. 1-4-1962. 2. Inserted by the Finance Act, 1966, w.r.e.f. 1-4-1962 3. Words "until rescinded by the Central Government" omitted by the Rulers of Indian States (Abolition of Privileges) Act, 1972, w.e.f. 9-9-1972. 4. Inserted by the Rulers of Indian States (Abolition of Privileges) Act, 1972, w.e.f. 9-9-1972. -
Statute, statutory provisions legislation, law, enactment, Acts, Rul .....

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