Amendment status not verified — confirm the current text below against the official source.
The rates of agricultural income· tax for the year beginning on the 1st of April, 1945, shall, for the purpose of sections 3 and 6 of the Assam Agricultural Income-tax Act, Assam Act l 939, be the rates given below : IX of 1939, A. Tn the case of every Hindu undivided or J oint Family- (a) at the rate applicable under the list of rates contain- ed in paragraph B below to a sum equal to the share of a brother if such share excc:cds Rs.5,000, (b) at four pies in the rupee, if the share of the b rother is Rs.S ,000 or less. . B. In the case of every individual, firm and other association of persons (other than Companies) -