Section 2(3) in The Assam Agricultural Income-Tax Act, 1939
(3)Where the previous year in relation to the assessment year commencing on the 1st day of April, 1989 referred to in sub-Clause (2) above exceeds a period of twelve months, hereinafter referred to as the "transitional previous year", the provisions of this Act shall apply subject to the modifications specified in sub-Clauses (4) and (5) of this clause.
