Amendment status not verified — confirm the current text below against the official source.
The rates of agricultural income-tax for the Rntea of year beginning on the lst of April l91l2, shall agric:ullur:~l Assam Act for the purpose of sections 3 and 6 of the As5."lm ill<'c'rne-•ax. 1>.. of 193q, 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 n below to a sum equal to the share or a brother if such share exceeds Rs.S,OOO. (b) a l 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 Com- panies)- Ra1ea