Variation of the amount of the Personal Tax in consequence of the amendment of the law or of the rates of the contributions to such tax
32. Where by reason of an amendment of the law or an amendment of the rates of the contributions to the Personal Tax it is necessary to vary the amount of the Personal Tax charged in any notice of assessment, an Assistant Commissioner may give such notification as may be necessary to the assessee specified in such notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment. |