Keyword(s):
Agricultural Income, Agricultural Income-Tax, Inspector of Taxes, Senior
Superintendent of Taxes, Firm, Partner, Partnership, Landlord, Total
Agricultural Income
An
Ac t
to provide for the imposition of a tax on agricultural income
WHEREAS it is expedient to impose a tax on agricultural income arising from lands
situated in the State of Assam:
It is hereby enacted as follows: –
CHAPTER I
Preliminary
- Short title. (1) This Act may be called the Assam Agricultural Income-tax Act,
(2) It shall take effect from the 1st of April 1939.
Historical Backgrounds:
In the India’s first Income Tax Act of 1860, agricultural income was made taxable
like any other source of income and no distinction was made between agricultural and
non-agricultural income for taxation purpose.
In 1886, when a regular Income Tax Act was passed agricultural income was
exempted from Income tax.
The Government of India Act of 1935, provided for the distribution of legislative
powers between the federal legislature and the provincial legislature and by enumerating
the tax on agricultural income in the provincial list under entry 41 of the Seventh
Schedule, it was made a State subject.
The Constitution of India retained the same provision in entry 46 of List II –
State List, in its Seventh Schedule.
Enacted in the year of 1939, the Assam Agricultural Income-tax Act has
undergone several amendments from time to time. Extents: –
This Act covers agricultural incomes arising from lands situated in the State of
Assam.- Definitions. – In this Act, unless there is anything repugnant in the subject or
context –
(a) “Agricultural income” means –
(1) Any rent or revenue derived from land which is used for
agricultural purposes, and is either assessed to land revenue in
Assam or subject to a local rate assessed and collected by officers
of the Government as such;
(2) Any income derived from such land by –
(i) agriculture, or
(ii) 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 raised or received by him fit
to be taken to market, or
(iii) the sale by a cultivator or receiver of rent-in-kind of the
produce 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 (ii);
Explanation. – Agricultural income derived from such land by the
cultivation of tea means that portion of the income derived from the
cultivation, manufacture and sale of tea as is defined to be agricultural
income for the purposes of the enactments relating to the Indian Income-
tax;
(b) “Agricultural Income-tax” means the tax payable under this Act;
(bb) “Inspector of Taxes or Agricultural Income-tax Inspector” means person
appointed to be an Inspector of Taxes or Agricultural Income-tax Inspector
under sub-section (2) of section 18;
(c) “Senior Superintendent of Taxes”, “Superintendent of Taxes” or
“Agricultural Income-tax Officer” means a person appointed to be a
Superintendent of Taxes or Agricultural Income-tax Officer under sub-
section(2) of section 18;
(d) (1) Save as otherwise provided in this section, ‘previous year’ for the
purpose of this Act means the financial year immediately preceding
assessment year:
Provided that in the case of agricultural income derived from a source
newly coming into existence in the said financial year, the previous year shall be the period beginning with the date on which the source of income
newly comes into comes into existence and ending in the same financial
year.
(2) “Previous Year” in relation to the assessment year commencing on
the first day of April, 1989, means the period which begins with the date
immediately following the last day of the previous year relevant to the
assessment year commencing on the first day of April, 1988 and as on the
31st day of March, 1989:
Provided that where the assessee has adopted more than one
period as the “Previous Year” in relation to the assessment year
commencing on the 1st day of April, 1988 for different sources of his
income, the “previous year” in relation to the assessment year
commencing on the 1st day of April 1989 shall be reckoned separately
in the manner aforesaid in respect of each such source of income, and
the longer or the longest of the periods so reckoned shall be the
previous year for the said assessment year.
(3) Where the previous year in relation to the assessment year
commencing on the 1st day of April, 1989 referred to in sub-clause (2)
above exceeds a period of 12 months, hereinafter referred to as the
“transitional previous year”, the provisions of this Act shall apply
subject to the modifications specified in sub-clause (4) and (5) of this
clause.
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