§ 18."That where a trade, profession, or vocation has been set up and commenced, or income first became chargeable under Case V of Schedule D, within the period of two years immediately preceding the year next before the year of assessment, Income Tax under Schedule D shall be computed on the full amount of the profits or gains or income of the year preceding the year of assessment.
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."