The ASSAM AGRICULTURAL INCOME TAX ACT, 1939
assam · 1939
- S. 1I f fi d d · 'bl d h ul refund
- S. 2—
- S. 3—
- S. 4—
- S. 5Save as hereinafter provided, this Act shall ofthe Act
- S. 6Agricultural income-ta'< shall be payable by able income
- S. 7The agricultural income mentioned in sub- tion of ag
- S. 8—
- S. 9—
- S. 10—
- S. 11The total agricultural income of a Hindu ~ivid~d u ~; undivided or joint family shall be treated as the joint family
- S. 12(1) Save as provided in sections 10, 13 and ~dd 0£
- S. 13—
- S. 14In the case of agricultural income Wards, etc
- S. 15(1) (a) Agricultural income-ta
- S. 16Where any assessee sustains a loss of ~:d of 0~ profits or gains in any year being a previous year fits or g!~
- S. 17The Principal officer of every company in respect of shall, at the time of distribution of dividends, pay
- S. 18—
- S. 20—
- S. 21Where an assessee, or in case of a com- ~ assessme?t pany the principal officer thereof, within one •n certam th fj
- S. 22(1) If the Agricultural Income-tax Officer, co~cealment or the Assmant QQ
- S. 23When the Agricultural Income-tax Officer demand
- S. 25—
- S. 26(1) Any assessee objecting to an order afainst ord
- S. 27—
- S. 28(1) If, in the course of any assessment e~erence o d hi A di
- S. 29—
- S. 30If for any reason any agricult11ral income caping assess-chargeable to agricultural income-tax has escaped ment
- S. 32—
- S. 33(1) The Commissioner of Agricultural evidence I ncome-tax, the Assistant Commissioner of on oath
- S. 34—
- S. 35(1) Any amount specified as payable in a payable
- S. 36(1) When an assessee is in default in 11me of reco- making a payment of agricultural income-tax, very
- S. 37A~y sum imp~sed by way of penalty under of penalties
- S. 38—
- S. 39Refunds shall be admissible under this Act
- S. 40If any person makes a statement in a ment in verification mentioned in section 19 or section 24 ~eel a ra- which is f
- S. 41—
- S. 42(1) A person shall not be proceeded ttlo be
- S. 43(1) An assessee shall, subject to any orders assemnmt
- S. 44—
- S. 45In computing the period of limitation ~ion of pe~- prescribed for any appeal under this Act, the 1od
- S. 46—
- S. 47A receipt shall be given for any money be given
- S. 48—
- S. 49—
- S. 50(1) The Provincial Government may, sub- makt' rules
- S. 1860—