Sec 174 (2)

All  three  Act  above  contained  section  174(2)  ,  form which  act  you want  details 

As you have posted this query in Income Tax Section , I am assuming that you want details of Section 174(2) of Income Tax Act.

Section 174 in The Income- Tax Act, 1995

(2) The total income of each completed previous year or part of any previous year included in such period shall be chargeable to tax at the rate or rates in force in that assessment year, and separate assessments shall be made in respect of each such completed previous year or part of any previous year.