Amendment status not verified — confirm the current text below against the official source.
The rates of agricultural income-tax for the yea t beginning on the 1st of April, 1941, shall for the purpose o ax. 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 Joint Family- ( a) at the rate applicable under the list of rates contained in paragraph B below to a ~urn equal to the share of a brother if such share ex~eeds Rs.S,OOO; (b) at four pies in the rupee, if the share of a brother is Rs 5,000 or less. B.-In the case of every individual, firm and other association of persons (other than Companies)-