Agricultural income-tax shall be payable by persons whose total agricultural income of the previous agricultural year exceeds Rs.3,000 at such rates as may be laid down from year to year in the annual Assam Finance Acts:
Provided that such rates shall not be greater than the Central Government income-tax rates from time to time and that they shall not be subject to, or include, any surcharge.
Explanation.—Income-tax for the purposes of this Act does not include super-tax.
Section 6 • THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939
Section 6. Limit of taxable income
the-assam-agricultural-income-tax-act-1939-sec-6.json
•
Section 6
{
"act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
"act_slug": "the-assam-agricultural-income-tax-act-1939",
"section_label": "Section",
"section": {
"number": "6",
"title": "Section 6. Limit of taxable income",
"chapter": null,
"content": "Agricultural income-tax shall be payable by persons whose total agricultural income of the previous agricultural year exceeds Rs.3,000 at such rates as may be laid down from year to year in the annual Assam Finance Acts:\n\nProvided that such rates shall not be greater than the Central Government income-tax rates from time to time and that they shall not be subject to, or include, any surcharge.\n\nExplanation.—Income-tax for the purposes of this Act does not include super-tax.",
"footnote": "",
"is_definition": false,
"sort_order": 270
},
"prev_section": "5",
"next_section": "7"
}