Amendment status not verified — confirm the current text below against the official source.
In the Bengal Agricultural Income-tax Act, 1944,— (1) in section 24, for sub-section (1), the following sub-section shall be substituted:— "(1) Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax, shall furnish a return in the prescribed form, verified in the prescribed manner, setting forth his total agricultural income and, except in the case of a company, firm, or other association of persons, also his total world income during the previous year and such other particulars as may be prescribed, before the expiry of three months from the end of the previous year or before the 30th day of June next following the previous year, whichever is later: Provided that on an application made in the prescribed manner, the Agricultural Income-tax Officer may, in his discretion, extend the date for furnishing the return, and shall, in the case of agricultural income assessable under section 8, allow such extension of such date as may be necessary to enable the assessee to file any certified copy of an assessment order under the enactments relating to Indian income-tax."; (2) in section 27, in sub-section (2), the words, figures and brackets "before the publication of the notice referred to in sub- section (1) of section 24 or" shall be omitted; (3) in section 32, in sub-section (1), in clause (a), the words "by notice given" shall be omitted; (4) in section 61, in sub-section (4), for the words, figures and brackets "within thirty days of the publication of the notice under sub-section (1) of section 24 or where a notice under sub- section (2) of that section is served," , the words, figures and brackets "within sixty days from the end of the previous year or, where a notice under sub-section (2) of section 24 is served," shall be substituted.