Amendment status not verified — confirm the current text below against the official source.
Nothing in this Act shall be deemed to come-t~ authorise any of the income-tax authorities men- authontles 10 tioned in section 18 to call for any papers or call for paJX'rs d fi h f · · · 1 or docu- ocuments or t e purpose o ascerta1rung agncu - ment,. tural income or for any other purpose under this Act, except the papers noted bclow- (1) papers showing the amount of rent which accrued due in the previous year; (2) pape1·s showing the actual receipt of agricultural income by an assessee in the previous year ; (3) ledgers, ·account books and vouchers showing the actual expenditure in- curred for which a deduction or exemption is claimed under this Act: Provided that for the purposes of ascertaining agricultural income in regard to tea, Lhc afore- said Income-tax authorities may call for any papers p1oduccd or liable to be produced before the Income-tax authorities administering the Indian Income-tax Act. Powers to