{
    "id": 2930,
    "slug": "the-assam-agricultural-income-tax-amendment-act-2000",
    "title": "THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2000",
    "short_title": "The Assam Agricultural Income Tax (Amendment) Act, 2000",
    "act_number": "3",
    "act_year": 2000,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2000-05-17",
    "description": "The Assam Agricultural Income Tax (Amendment) Act, 2000",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN ACT further to amend the Assam Agricultural Income Tax Act, 1939.\nWhereas it is expedient further to amend the Assam Agricultural Income Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Fifty-first Year of the Republic of India as follows :-",
            "footnote": "Assam Act IX of 1939",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 2000.\n(2) It shall have the like extent as the principal Act.\n(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 2000.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 20D",
            "chapter": null,
            "content": "2. In the principal Act, in section 20D, in sub-section (2), for the words \"sixty days\", the words \"ninety days\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3. Insertion of a new section 47A",
            "chapter": null,
            "content": "3. In the principal Act, after section 47, the following shall be inserted as section 47A, namely :-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "47A",
            "title": "Section 47A. Tax clearance certificate",
            "chapter": null,
            "content": "\"47A. Tax clearance certificate Every assessee engaged in the cultivation, manufacture and sale of tea shall obtain a tax clearance certificate from the concerned Assessing Officer who shall certify that the assessee has either paid or has made satisfactory provision for all his existing liabilities or has no liability to pay tax under this Act and such certificate shall be produced by the owner or person in-charge of the goods vehicle before the Officer-in-charge of the Check post set up under the provisions of the Assam General Sales Tax Act, 1993 while carrying tea across the Check Post.\"",
            "footnote": "Assam Act XII of 1993",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 49A",
            "chapter": null,
            "content": "4. In the principal Act, in section 49A, at the end, for the words \"Deputy Commissioner of Taxes\", the words \"Joint Commissioner of Taxes\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "200003",
        "Act Number": "III",
        "Enactment Date": "2000-05-06",
        "Act Year": "2000",
        "Short Title": "The Assam Agricultural Income Tax (Amendment) Act, 2000",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}