{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "43",
        "title": "Section 43(1). Place of assessment",
        "chapter": null,
        "content": "An assessee shall, subject to any orders passed under sub-section (2), be assessed by the Agricultural Income-tax Officer of the area in which is situated the land from which the greater part of the agricultural income in respect of which he is assessed is derived.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1210
    },
    "prev_section": "42",
    "next_section": "43"
}