(2)In computing the chargeable interest of a previous year, the amount of interest which accrues or arises to the assessee ['during the period commencing on the 1st day of April, 1985 and ending with the 30th day of September, 1991"] [Substituted by Act 49 of 1991, Section 95 (w.e.f. 1.10.1991). ] [before the 1st day of August, 1974 or during the period commencing on the 1st day of March, 1978 and ending with the 30th day of June, 1980.] [Substituted by Act 49 of 1991, Section 95 (w.e.f. 1.10.1991). ]shall not be taken into account.
