Amendment status not verified — confirm the current text below against the official source.
In the Bengal Agricultural Income-tax Act, 1944, in section 3, in sub-section (2), for clause (c), the following clause shall be substituted:— "(c) the agricultural income of the previous year of any individual, Hindu undivided family, company, firm or other association of persons where such agricultural income is derived from— (i) land which is used for agricultural purposes other than those for producing tea, (ii) land by agriculture other than that for producing tea, (iii) land by the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce, other than tea, raised or received by him fit to be taken to market, or (iv) land by the sale by a cultivator or receiver of rent-in- kind of the produce, other than tea, raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-clause (iii).";