Amendment status not verified — confirm the current text below against the official source.
The rates of agricultural im.:ome-tax for the Agricultural year beginning ou the l ~t of April 191·3 shall, for the Income-tax. purpose of sections 3 and 6 of the Assam Agricultural Assam Act Income-tax Act, 1939, be the rates given below :- IX of 1939. 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 sum equal to the share of a brother if such share exceed'! 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 indiYidual, firm and other association of persons (other than Companies)- Rate