183. Ordinance to have effect pending legislative provision for charge of tax.-

183. Ordinance to have effect pending legislative provision for charge of tax.-

If, on the first day of July in any year provision has not been made by Act of Parliament for the charging of income tax  for that year, this Ordinance shall nevertheless  have  effect  until  such  provision  is  made,  as if the  provision in force in the preceding year, or the provision proposed in the bill which may then be before the Parliament, whichever is more favourable to the assessee, were actually in force.

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