Section 2(f) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(f)For the purpose of this Act "previous year" means-(i)the twelve months ending on the 31st of March immediately preceding the assessment year ; or(ii)if the accounts of the assessee have been made up to a date within the said period of twelve months then at the option of the assessee the twelve months ending on such date :
