66. Power to give directions

For the purposes of the Income Tax Act and this Order, the Collector may direct that -

{a)

any sums payable to an international trading company in any accounting period which, but for the provisions of this Order might reasonably and properly have been expected to be payable, in the normal course of business, after the end of that period shall be treated as not having been payable in that period but as having been payable on such date, after that period, as the Collector thinks fit and, where that 1344