(6)[ Notwithstanding anything contained in any other provision of this Act, the profits and gains of an industrial undertaking or a ship or the business of a hotel ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).][or the business of repairs to ocean-going vessels or other powered craft] [ Inserted by Act 11 of 1983, Section 25 (w.e.f. 1.4.1984).][to which the provisions of sub-section (1) apply shall, for the purposes of determining the quantum of deduction under sub-section (1) for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed as if such industrial undertaking or ship ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).] [or the business of the hotel or the business of repairs to ocean-going vessels or other powered craft] [ Inserted by Act 11 of 1983, Section 25 (w.e.f. 1.4.1984).][were the only source of income of the assessee during the previous years relevant to the initial assessment year and to every subsequent assessment year up to and including the assessment year for which the determination is to be made.
