Amendment status not verified — confirm the current text below against the official source.
Except as provided elsewhere in this Act agricullural income-tax shall not be assessed on, and be payable by, an assessee in respect of- (i) Any income which he receives as a member of a Hindu joint or undivi- ded family where the agricultural income of such family has been assessed to agricultural income-tax under this Act, (ii) Any sum which he receives by way of dividend as a share-holder in any company where the agricultural income of the company has been assessed to agricultural income-tax under this Act, (iii) Such an amount of the agricultural income of any firm whiclh has been assessed to agricultural income-tax under this Act as is proportionate to his share in the firm at the time of such assessment and is received by him, (iu) Any sum which he receives as his share of the agricultural income of an association of individuals other than a Hindu joint or undivided family, company or firm where such agricultural income has been assessed to agricultural income-tax under this Act, 0 , 0 t 0 f 0 5 (o) Any sum which he receives after the tax in respect thereof has been assess- ed under sections 9 to 14 and realised. Application