(2)In computing the chargeable receipts of a previous year, the amount of charges which is received by or which accrues or arises to the assessee before the expiry of one month the end of the month in which this Act comes into force Ins by s.42 ibid (w.e.f.1.4.1982) [ or after the 27th day of February, 1982 ] shall not be taken into account.
