Amendment status not verified — confirm the current text below against the official source.
In the Bengal Agricultural Income-tax Act, 1944,— Amendment of Ben. Act IV of 1944. (1) in section 21, in sub-section (3A), the words and figures ", except the powers provided under section 37," shall be omitted; (2) to section 37, the following Explanation shall be added at the end:— `Explanation.—For the purposes of this section, the expression "Commissioner" shall include an Additional Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21.'; (3) in section 45, in sub-section (4), for the words "three years" in the two places where they occur, the words "six years" shall be substituted.