Amendment status not verified — confirm the current text below against the official source.
In the Bengal Agricultural Income-tax Act, 1944,— (1) in section 26D, in sub-section (1), for the words "the first day of January in the financial year in which the advance tax was payable", the words "the first day of the month next following the prescribed date of payment of the last instal- ment of the advance tax" shall be substituted; (2) in section 26E,— (a) in sub-section (1), for the words "the first day of January in the financial year in which the advance tax was payable", the words "the first day of the month next following the prescribed date of payment of the last instalment of the advance tax" shall be substituted; (b) in sub-section (2), after the word and figures "section 37,", the word, figures and letter "section 38A," shall be inserted; (c) for sub-section (3), the following sub-section shall be substituted:— "(3) The Commissioner, or such other authority appointed under section 21 as may be prescribed, may, in such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by the assessee under this section or under section 26D,"; (3) in section 38A,— (a) for the figure, word and brackets "(1) Where", the word "Where" shall be substituted; (b) after the proviso, the following Explanation shall be inserted:— 'Explanation.—For the removal of doubt, it is hereby declared that where an Agricultural Income-tax Officer is required to modify an order in respect of any assess- ment, the expression "in respect of assessment" in this section shall mean an assessment relating to the year in which modification is required to be made in accordance with the order passed by an authority specified in sub-section (3) of section 8, and shall include assessment in respect of any subsequent year which is required to be modified in order to give effect to such modification.'; (4) in section 44, in sub-section (la), in the proviso, after the word and figures "section 37,", the word, figures and letter "section 38A," shall be inserted. Amendment of Ben. Act IV of 1944. 53 The West Bengal Finance Act, 1998. [West Ben. Act (Section 5.) Amendment of West Ben. Act VI of