Amendment status not verified — confirm the current text below against the official source.
The agricultural income mentioned in sub- tion of ag.ri- clause (1) of clause (a) of section 2 shall be cultural m- deemed to be the sum realised in the previou~ come. agricultural year on account of agricultural in- come mentioned in the said sub-clause (1), after making the following deductions:- (a) the sum actually paid in the previous agricultural year as revenue to the Crown or as rent to a superior land- lord in respect of the land from which such agricultural income is derived ; (b) the sum actually paid in the previous agricultural year in respect of such land as any local rate collected under any enactment in force in Assam ; (c) a sum equal to IS per cent. of the total amount of the rent which accrued due in the previous agl·icul- tw·al year, in respect of the charges for collecting the same ; (d) (e) any rate paid under the Village Chow- Bengal Act kidari Act, 1870, in respect of any VI of 1870. building used by the assessee as an office for the collection of the rents due in respect of the land from which such agricultural income is derived ; any expenses incurred on the mainte- nance of any irrigation or protective work constructed for the benefit of the land from which such agricultural in- come is derived ; 7 r ~ I?etermina: