(3)[ This section and sections 215, 216 and 217 shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 1989, or any subsequent assessment year and, in the application of the said sections to the assessment for any earlier assessment year, references therein [except in sub-section (1-A) and sub-section (3) of section 215 to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.] [Inserted by Act 4 of 1988, Section 82 (w.e.f. 1.4.1989).][Explanation 1. - In this section, "assessed tax" shall have the same meaning as in sub-section (5) of section 215.Explanation 2. - Where, in relation to an assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section.] [ Inserted by Act 67 of 1984, Section 35 (w.e.f. 1.4.1985).]
