Section 6(2)(b) in The General Insurance (Emergency Provisions) Act, 1971
(b)a sum equal to two- and- a- half rupees for every thousand rupees or part thereof of the net premium income of the undertaking of insurer during the year 1969 , whichever is greater;(ii)in any other case, a sum equal to two- and- a- half rupees for every thousand rupees or part thereof of the net premium income of the undertaking of the insurer during the year 1969 ;(B)in the case of an insurer referred to in clause (a) of sub- section (9) of section 2 of the Insurance Act, a sum equal to two- and- a- half rupees for every thousand rupees or part thereof of the 1 net premium income of the undertaking of the insurer in so far as it relates to business effected in India] during the year 1969 .