Transitional previous year adjustments proportionately modify monetary limits, depreciation and tax computation when the prior accounting period is extended. The Tenth Schedule prescribes transitional modifications when the previous year exceeds twelve months: monetary limits in specified tax provisions are increased by multiplying each amount by a fraction equal to the number of months in the transitional previous year divided by twelve, with rules for rounding parts of months; residence-day thresholds are adjusted where the transitional year is eighteen months or more; depreciation allowances for business income spanning thirteen months or more are increased pro rata by the months/12 fraction; tax is computed by applying the average rate to the income scaled to a twelve month equivalent; the Board may grant relief to avoid hardship.