Proviso (ii) to Schedule

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1990",
    "act_slug": "the-assam-agricultural-income-tax-amendment-act-1990",
    "section_label": "Section",
    "section": {
        "number": "10",
        "title": "Proviso (ii) to Schedule",
        "chapter": null,
        "content": "(ii) in respect of paragraph A, the residual income shall not fall short of the following limits and in any case where the residual income falls short of the said limits, agricultural income tax payable shall be so reduced as to leave a residual income not falling short of such limits-\n(a) rupees forty-eight thousand increased by one per cent of the excess of the total agricultural income over Rs. 1,00,000 in the case of every company the total agricultural income of which exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000;\n(b) rupees fifty-eight thousand increased by two and a half per cent of the excess of the total agricultural income over Rs. 2,00,000 in the case of every company the total agricultural income of which exceeds Rs. 2,00,000 but does not exceed Rs. 5,00,000;\n(c) rupees one lakh and fifteen thousand increased by five per cent of the excess of the total agricultural income over Rs. 5,00,000 in the case of every company the total agricultural income of which exceeds Rs. 5,00,000;",
        "footnote": "",
        "is_definition": false,
        "sort_order": 90
    },
    "prev_section": "9",
    "next_section": "11"
}