Amendment status not verified — confirm the current text below against the official source.
If any owner does no_t pay the full amount of tax as per provision of this Act or the Rules made thereunder, by the date on which it falls due, simple interest at the tate of two percentum per mensem with effect from the 1 st day of the following month shall , ,be payable by him on the amount by which the tax paid falls short Of the tax payable. No interest under this section shall, however, be payable if the amount of tax is paid by the aforesaid due date is not less than ninety percentum of the tax payable." CHAPTER-II Amendments to the Assam Agticultural Income Tax Act, 1939.