172. Where the income of an assessee is assessable at a rate higher than that at which it would otherwise have been assessed by reason of- (a) any portion of his salary being paid in arrears or in advance, or (b) his having received in any one financial year salary for more than twelve months, or (c) his having received a payment which is a profit in lieu of salary, or (d) his having received in arrears in one income year any portion of his income from interest on securities relatable to more income years than one; the Deputy Commissioner of Taxes may, on an application made to him in this behalf, determine the tax payable as if the salary, payment or interest had been received by the assessee during the income year or years to which it relates and may refund the amount of tax, if any, paid in excess of the tax so determined.