2. In this Act, unless there is anything repugnant in the subject or context,-(1) “previous year” means-(a) in relation to any assessment to tax under the Income-tax Ordinance, 1984 (XXXVI of 1984), any period which is or has been determined as the previous year for the purpose of that Act; (b) in relation to any assessment to tax under the Excess Profits Tax Act, 1940, the chargeable accounting period as defined in that Act; and (c) in relation to any assessment under the Business Profits Tax Act, 1947, the accounting period as defined in that Act; and (2) “tax” means any tax chargeable under the Income-tax Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940 and the Business Profits Tax Act, 1947.