THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2007

{
    "id": 2936,
    "slug": "the-assam-agricultural-income-tax-amendment-act-2007",
    "title": "THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2007",
    "short_title": "The Assam Agricultural Income Tax (Amendment) Act, 2007",
    "act_number": "15",
    "act_year": 2007,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2007-08-27",
    "description": "The Assam Agricultural Income Tax (Amendment) Act, 2007",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Agricultural Income Tax Act, 1939.",
            "footnote": "Assam Act IX of 1939",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas 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-eighth Year of Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 2007.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall be deemed to have come into force on the first day of April, 2007.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2. Substitution of existing Schedule",
            "chapter": null,
            "content": "In the principal Act, for the existing Schedule, the following Schedule shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "8",
            "title": "Schedule - SCHEDULE [(See sections 2(oa), 3 and 6]",
            "chapter": null,
            "content": "A. In the case of every company:-\r\n(a) The total income of which does not exceed Rs.1,00,000.00 (one lakh) on the whole of the total income.\r\nTwenty five paise in the rupee.\r\n(b) The total income of which exceeds Rs.1,00,000.00 (one lakh) on the whole of the total income.\r\nThirty paise in the rupee.\r\n\r\nB. In the case of persons other than companies:-\r\n(a) On the first thirty thousand rupees of total agricultural income.\r\nNil\r\n(b) On the next twenty thousand rupees of total agricultural income.\r\nFifteen paise in the rupee.\r\n(c) On the next fifty thousand rupees of total agricultural income.\r\nTwenty five paise in the rupee.\r\n(d) On the balance of the total agricultural income.\r\nThirty paise in the rupee.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        }
    ],
    "metadata": {
        "Act ID": "200715",
        "Act Number": "XV",
        "Enactment Date": "2007-08-27",
        "Act Year": "2007",
        "Short Title": "The Assam Agricultural Income Tax (Amendment) Act, 2007",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}