Deemed income recognition: treat interest on compensation and certain escalation claims as income when actually received. Section 145B requires that interest on compensation or enhanced compensation be deemed to be the income of the previous year when received; claims for contract price escalation and export incentives are deemed to be the income in the previous year when reasonable certainty of realisation exists; and income under sub-clause (xviii) of clause (24) of section 2 is deemed income in the year of receipt if not earlier charged to tax.