{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "10",
        "title": "Section 10. Exclusion of agricultural income of certain wakfs",
        "chapter": null,
        "content": "All agricultural income of Muslim Trusts referred to in section 3 of the Musalman Wakf Validating Act, 1913, created before the commencement of this Act, shall be excluded from the operation of this Act:\n\nProvided that the share of a beneficiary under a trust under the aforesaid Act, of the description commonly known as Wakf-alal-aulad shall not be exempted and the basis of the taxation shall be the share of each beneficiary:\n\nProvided further that if a beneficiary's income is assessable under the above mentioned proviso the Agricultural Income-tax Officer may require the Mutawali to deduct the amount of the tax from the payment to be made to the beneficiary and pay the same to the Agricultural Income-tax Officer. On such requisition the Mutawali shall be liable to pay the same.",
        "footnote": "Act VI of 1913.",
        "is_definition": false,
        "sort_order": 390
    },
    "prev_section": "9",
    "next_section": "11"
}