Section 20(1). Assessment

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "20",
        "title": "Section 20(1). Assessment",
        "chapter": null,
        "content": "If the Agricultural Income-tax Officer is satisfied that a return made under section 19 is correct and complete, he shall assess the total agricultural income of the assessee, and shall determine the sum payable by him on the basis of such return.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 600
    },
    "prev_section": "19",
    "next_section": "20"
}