Amendment status not verified — confirm the current text below against the official source.
The rates of agricultural income-tax for the Agricultural year beginning on the 1st of April, 1939, shall lncome-tax. for the purpose of sections 3 and 6 of the Assam Agricultural Income-tax Act, 1939, be the rates given below :- A.-In the case of every Hindu undivided or Jo!nt Family- (a) at the rate applicable under the list of rates contained in paragraph B below to a sum equal to the share of a bro- ther if such share exceeds- Rs.S,OOO ; (b) at four pies in the rupee, if the share of a brother is Rs.S,OOO or less. B.-In the case of every individual, firm and' other association of persons (other than· Com- panies)- Rate