Section 11. Assessment of a Hindu undivided or joint family

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "11",
        "title": "Section 11. Assessment of a Hindu undivided or joint family",
        "chapter": null,
        "content": "The total agricultural income of a Hindu undivided or joint family shall be treated as the income of one individual and assessed as such:\n\nProvided that if a Hindu undivided or joint family consists of brothers only, or of a brother or brothers and the son or sons of a brother or brothers, the total agricultural income of the family shall be assessed—\n(a) at the rate applicable to the share of a brother if such share exceeds Rs.5,000;\n(b) at 4 pies in the rupee, if the share of a brother is Rs.5,000 or less.\n\nExplanation.—For the purposes of this section,—\n(1) the expression \"share of a brother\" in the case of a joint family governed by Mitakshara law means the portion of the total agricultural income of a Hindu undivided or joint family which would have been allotted to a brother, if a partition of the property of such family had been effected according to the ordinary rules of Hindu Law applicable to such family, on the day before the assessment is made; and\n(2) \"son\" includes a son's son.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 400
    },
    "prev_section": "10",
    "next_section": "12"
}