Amendment status not verified — confirm the current text below against the official source.
(1) There shall be the following classes of Income-tax authorities for the purposes of this Act, namely :- (a) The Assam Board of Agricultut·al Income-tax, (b) The Assam Commissioner of Agricul- tural Income-tax, (c) The Assam Assistant Commissioner of Agricultural Income-tax, appellate and inspecting, (d) Assam Agricultural Income-tax Officers. (2) The authorities specified in sub-section (1) shall be appointed by the Governor and shall exercise and perform in the prescribed areas the prescribed powers and duties, and their conditions of service, and their relations to each other shall be such as may be prescribed. (3) The Governor of Assam may, by notifi- cation in the Official Gazette, empower officials, whether they be or be not directly recruired to the Assam Agricultural Income-tax service, to perform such functions in respect of such classes of persons or such classes of income and for such areas as may be specified in the notification. · .,) 0 0 .. 0 Return of income. 13 ( 4) All officers and pf"rsons employed in the execution of this Act shall observe and follow the orders, instructions and directions of th(! Assam Board of Agricultw·al Income-tax: Provided that no such order, direction or instruction shall be given so as to interfere with the discretion of any appellate authority iu the exercise of his appellate functions. CHAPTER IV ASSESSMENT, DEDUCTIONS AND EXEMPTION!'. 19.(1) The Agricultural Income-tax Officer shall, on or before the first day of May or for the year commencing 1st April, 1939 any later day notified by Government in each year, give notice by publication in the press and otherwise in the manner prescribed by rules, requiring every person whose agricultural inc1;mc exceeds the limit of taxable income prescribed in section 6 to furnish, within such period not being less than thirty days as may be specified in the notice, a return, in the prescribed form and verified in the prescribed manner, setting forth (along with such other particulars as may be required by the notice) his total agricultural income during the previous year : Provided that the Agricultural Income-tax Officer may in his discretion extend the date for the delivery of the return in the case of any per- son or class of persons ; {2) In the case cf any person whose total agricultural income is, in the opinion of the Agricultural Income-tax Officer, of such amount as to render such person liable to payment of agricultural income-tax for any financial year, the Agricultural Income-tax Officer· may serve in that financial year a notice in the prescribed form upon him requiring him to furnish, within the prescribed period, a return in the prescribed form and verified in the prescribed manner set- ting forth his total agricultural income during the previous year. (3) If any person has not furnished a return within the time allowed by or under sub-section (1), or sub-section (2) or, having furnished a return under either of those sub-sections, dis- covers any omission or wrong statement therein, he may furnish a return or a revised r.-:turn, as the case may be, at any time before the assessment is made, and any return so made shall be deemed to be made in due time under this section. Assessment.