{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "17",
        "title": "Section 17. Certificate in respect of payment of agricultural income-tax by Companies",
        "chapter": null,
        "content": "The Principal officer of every company shall, at the time of distribution of dividends, furnish to every person receiving a dividend a certificate to the effect that the company has paid or will pay agricultural income-tax on the profits which are being distributed, and specifying such other particular as may be prescribed.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 500
    },
    "prev_section": "16",
    "next_section": "18"
}