"specified date"
in relation to any company, means—
| (a) | in respect of the year of assessment ending the thirtieth day of June, 1962, that date or, if such company's return is under the proviso to subsection (13) of section sixty-six accepted in respect of a period ending upon some other date, such other date; or |
| (b) | in respect of any other year of assessment, the last day of such other year of assessment; |
[Definition substituted by section 1(b) of Act No. 6 of 1963]