Paragraphs 4, 5, 6 and 6A of the Order as amended or added by the notification dated March 11, 1949, provided : 4. "The provisions of paragraphs 5, 6, 9, 10 and 11 of this Order shall apply to only so much of the income, profits and gains included in the total income of an assessee as would, had he been resident in British India have been exempt under clause (c) of subsection (2) of section 14 of the Indian Income tax Act, 1922, if the Act had not been passed." 5. "(1) The income, profits and gains of an) previous year ending after the 31st day of March, 1948, which is a previous year (i) for the merged State assessment year 1948 49, or (ii) for the merged State assessment year 1949 50,shall be assessed under the Indian Income tax Act, .1922, if, and only if, such income, profits and gains have not, before the 1st day of August, 1949, been assessed under the State law.