Section 246 amendment narrows clauses g and h to assessments commencing on or before the prior assessment year. The Income tax Act amendment restricts the scope of sub section (1) by inserting at the end of clause (g) and clause (h) identical language that they apply only 'in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992,' effective from the Act's stated commencement date.