Amendment status not verified — confirm the current text below against the official source.
Agricultural income-ta'< shall be payable by able income. persons whose total agricultural income of the previous agricultural year exceeds Rs.3,000 at such rates as may be laid down from year to year in the ~nnual Assam Finance Acts : Provided that such rates shall not be greater than the Central Government income-tax rates from time to time and that they shall not be subject to, or include, any surcharge. Explanation.-!ncome-tax for the purposes of this Act does not include super-tax. Determina-