The Assam Agricultural Income-Tax Rules, 1939

{
    "id": 15130,
    "slug": "the-assam-agricultural-income-tax-rules-1939-1939",
    "title": "The Assam Agricultural Income-Tax Rules, 1939",
    "short_title": "The Assam Agricultural Income-Tax Rules, 1939",
    "act_number": "Published vide Notification No. 3581 F(b), dated 1",
    "act_year": 1939,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Agricultural Income-Tax Rules, 1939",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Full name and address of the organisation/institution/trust.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Registration number and date under the Societies Registration Act, 1860 or under any other enactment in force.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Copy of the Articles of Association, Memorandum of Association or Deed of Trust to testify that such applicant is engaged in activities as prescribed under this rule.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Any other information or materials as may be necessary to satisfy the Commissioner or may be required by him, before issue of such certificate.",
            "chapter": null,
            "content": "3.\n(i) If the agricultural produce of the land raised or received by him as rent-in-kind has been sold-the actual price for which it was sold;\n(ii) If the agricultural produce of the land his not been sold or if such has been utilised only as raw material for any manufacturing business, the value of such produce calculated according to the average prevailing price at which such produce was sold in the locality in the previous agricultural year (the year under assessment) either in its raw state, or after the performance of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to the market.\n4.\n(a) When produce is ordinarily sold in the nearest market-the value calculated according to the average price at which it was so sold during the previous agricultural year;\n(b) When the agricultural produce is not ordinarily sold in the market in its raw state-the aggregate of-\n(1) the expenses of cultivation;\n(2) the land revenue or rent paid for the area in which it was grown; and\n(3) such amount as the Agricultural Income-tax Officer finds to represent a reasonable rate of profit on the sale of such produce.\n5.\nNote. - (1) The Act applies to income from sales of tea grown and manufactured in Assam irrespectively whether the sale is made within or outside the State of Assam.\nNote.\n(2) The deductions referred to above are specified in sub-section (2) of Section 8 and sub-rule (2) of Rule 2 :\n6.\nStatement of rates of depreciation for capital asset in respect of which rates have not been prescribed under the Income-tax Act, 1961 (43 of 1961)\nClass of machinery, implements, plants and other capital\n\t\t\t\tassets\nPercentage on written down value or prime cost\nRemarks\n1.\nFencing of substantial material\n5\n2.\nPucca Wells\n2 ½\n3.\nTube Wells\n6 ¼\n4.\nBullock-drawn wooden or leather implement and other small hand\n\t\t\t\timplements\n25\n5.\nBullock-drawn iron implements\n10\n6.\nTractors and oil engines and their implements\n12 ½\n7.\nWeighing Machines\n5\n8.\nPower pumping Machines\n12 ½\n9.\nCountry cart\n15\n10.\nFactory made cart of iron material with rubber tyred wheels\n\t\t\t\t(Dunlop cart)\n10\n11.\nGeneral (machines, implements, plants and other assets) not\n\t\t\t\tprovided for above specifically\n5\n7.\nDescription of building, machinery, plant,\n\t\t\t\timplements, furniture or other capital assets purchased or\n\t\t\t\tconstructed\nWritten down value\nCapital expenditure during the year for\n\t\t\t\tadditions, alterations, improvements and extensions\n1\n2\n3\nDate from which the additions, etc., referred to\n\t\t\t\tin column 3 have been used for the purpose of agriculture\nParticulars (including Original Cost depreciation\n\t\t\t\tallowed and value realised by sale or scrap value) of obsolete\n\t\t\t\tassets sold or discarded during the year with dates on which\n\t\t\t\tfirst brought into use and sold or discarded\nRemarks\n4\n5\n6\n(a) in the case of assets acquired in the previous year, the actual cost to the assessee;\n(b) in the case of assets acquired before the previous year but after the commencement of the Assam Agricultural Income- tax Act, 1939, the actual cost of the assessee less all depreciation allowable to him under this rule;\n(c) in the ease of assets acquired before the commencement of the Assam Agricultural Income-tax Act, the actual cost to the assessee less for each financial year since the acquisition, the amount of depreciation applicable to the assets at the rate prescribed for the purposes of the Indian Income-tax Act for each such year since the 1st April, 1922 at the Income-tax rates in force on the 1st April, 1922 for each year prior to the date :\n8.\n9.\n10.\n11.\n12.\nNotice under Sections 19(2) and 34 of the Assam Agricultural Income-tax Act, 1939\nNotice under Sections 19(2) and 34 of the Assam Agricultural Income-tax Act, 1939\nNo. ...................\nAgricultural Income-tax Officer........\nDated.......\n...................................\n...................................\n...................................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "19",
            "title": "1. In pursuance of the provisions of Section 19(2) of the Assam Agricultural Income-tax Act, 1939, you are hereby required to prepare a true and correct statement of your total agricultural income or the agricultural income in respect of which you are assessable during the previous year in the attached Form (along with such other particulars as are required to complete the Form) and to deliver it to me at my office duly signed as required by Section 19-A before..........or within 30 days of the ",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "2",
            "title": "2. The form contains the instructions required for the preparation of the return. If you desire any further information you should apply to this office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "3. If you wish to make any claim for depreciation under Clause (h) and (m) of Section 7 and under sub-Clause (iv) (a) of Clause (f) of sub-section (2) of Section 8 of the Assam Agricultural Income-tax Act, 1939, you should furnish the necessary particulars in the prescribed form a copy of which may be obtain from my office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "34",
            "title": "4. If you are a firm a Hindu undivided or joint family or trustee, mutawalli or guardian or agent you are also required, in accordance with the provisions of Section 34 of the Act to furnish me with a return of-",
            "chapter": null,
            "content": "(a) (in case of firms) the name of the partners in your firm with their addresses and the extent to their interest;\n(b) (in the case of Hindu joint or undivided family) the names of the male members of your family whether co-sharers or co-partners with details about their shares or interest, the names of the karta (or Manager) with their addresses;\n(c) the names of the persons for or on behalf of whom you are trustee, mutawalli, or guardian or agent, with their addresses and shares. A separate form making this return is annexed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "5",
            "title": "5. The return shall be signed and verified-",
            "chapter": null,
            "content": "(a) in the case of an individual, by the individual himself where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;\n(b) in the case of a Hindu undivided family by the Karta, and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;\n(c) in the case of a company or local authority, by the principal officer thereof;\n(d) in the case of a firm, by any partner thereof not being a minor;\n(e) in the case of any other association, by the principal officer, or any member of the association authorised by the principal officer;\n(f) in the case of any other person, by that person or by some person competent to act on his behalf.\n13.\n(i) a copy of the first copy of any assessment order of the Income Tax Officer passed under the Income Tax Act, 1961 within thirty days from the date of the order; and\n(ii) a certified copy of such order within ninety days from the date of the order; and\n(iii) a copy of the balance sheet, profit and loss account of the previous year relevant to the assessment year duly certified by a practising Chartered Accountant (not being regularly employed by the assessee) along with a copy of Income Tax computation submitted to the Indian Income Tax Authority duly certified by the said authority or by a practising Chartered Accountant.\n(iv) A declaration by the assessee just after the expiry of twelve months from the end of the month in which the return of the relevant amendment year is furnished under the Income Tax Act, 1961, that no notice has been served on the assessee under Section 143(2) of the said Act.\n14.\nForm of Return of Total Agricultural Income under Section 19(1) or 19(2) of the Assam Agricultural Income- tax Act, 1939\nForm of Return of Total Agricultural Income under Section 19(1) or 19(2) of the Assam Agricultural Income- tax Act, 1939\nAgricultural Income-tax year 2000-2000\nSources of income\nAmount of income\nAmount of Tax Payable\nTax already paid\n1\n2\n3\n4\nRs. p.\nRs. p.\nRs. p.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "1",
            "title": "1. Rent or revenue derived from\n\t\t\t\tland which is used for agricultural purposes and either assessed\n\t\t\t\tto land revenue in Assam or subject to a local rate assessed and\n\t\t\t\tcollected by officers of the State Government as such-",
            "chapter": null,
            "content": "Details shown in Schedule A.\n( See Note 2)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "2",
            "title": "2. Income derived from such land\n\t\t\t\tby-",
            "chapter": null,
            "content": "(i) Agriculture.........\n(ii) The performance by a\n\t\t\t\tcultivator or receiver or rent-in-kind of any process ordinarily\n\t\t\t\temployed by a cultivator or receiver or rent-in-kind or render\n\t\t\t\tthe produce raised or received from him fit to be taken to\n\t\t\t\tmarket, or........\n(iii) The sale by a cultivator or\n\t\t\t\treceiver of rent-in- kind of the produce raised or received by\n\t\t\t\thim in respect of which no process has been performed other than\n\t\t\t\ta process of the nature described in sub-clause (ii).........\nDetails shown in Schedule B\n( See Note 3)\n(iv) Agricultural income from the\n\t\t\t\tcultivation, manufacture and sale of tea........\nDetails shown in Schedule C\n( See Note 4)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "3",
            "title": "3. Amount paid vide challan No. ........ Dated..........",
            "chapter": null,
            "content": "Total..........\n(a) on account of insurance premium;\n(b) on account of sums paid in respect of a contract for a deferred annuity;\n(c) on account of contribution to any provident fund to which the Provident Funds Act, 1925 applies.\n( See Note 5)\nSignature .......\nN.B. (a) All agricultural income derived from any land situated in the Province of Assam by a person who does not reside in the Province or resides in it but is temporarily absent therefrom, is liable to be assessed to agricultural income-tax and must, therefore be entered in this Form.\nN.B.\n(b) All agricultural income received by a person in any capacity whatsoever, whether as owner or as a holder of any property for himself or for any other, or partly for his own benefit and partly for another either as owner, trustee, receiver, common manager, administrator or executor or in any capacity recognised by law, must be returned in the Form.\nNotes for guidance in filling up Return under-section (1) or (2) of Section 19\nNotes for guidance in filling up Return under-section (1) or (2) of Section 19\nNote 1. Every person or association of individuals whose total agricultural income exceeds Rs. 12,000 is required to make a return of his total agricultural income whether or not he has been served with an individual notice under Section 19(2) of the Act.\nNote 1.\nNote 2. (1) Rent from land, received in cash or in kind by a proprietor, tenure holder, mortgagee in possession, lessee, or any settlement holder is assessable to agricultural income-tax and should be returned in the Form.\nNote 2.\n(2) Salamis or premia received by landlord for settlement of waste lands or abandoned holdings for agricultural purposes, salaries or premia or fees paid to a landlord for recognition of a transfer of a holding from one tenant to another, all Malikana receipts by landlords, are instances of income derived from land and assessable to agricultural income-tax and should be returned in the Form.\n(3) For the rate of depreciation permissible under the Act see Rule 6 of the Assam Agricultural Income-tax Rules, 1939. The depreciation is to be calculated on the written down value in the year of the assessment.\n(4) The expression 'Malikana' of which deduction can be claimed, vide clause (k) of Section 7, means the amount annually paid by one proprietor to another proprietor. There is another kind of Malikana payable by Government to certain proprietors under certain conditions; such malikana is agricultural income and is liable to be assessed and should be returned in this Form.\nNote 3. Income from cultivation or other agricultural operations in respect of lands, includes profit earned by a cultivator by a sale of his raw produce even if he keeps a shop for his retail vend of such produce, income derived by utilising the raw produce of his own lands for the purposes of manufacture of goods by a manufacturer who carries on partly agricultural and partly non-agricultural operations such as those done in sugar factory or in rice or oil mills and the income derived by a land owner who grows on his own land, which is assessed to land revenue or is liable to local rate, forests or tress or tea seeds or coffee and derives income therefrom : are instances of agricultural income. All such incomes as well as those derived from dairy and poultry framing, bathans (buffalo Khutis), fruits and flower gardening, lac and cotton growing which are agricultural must be shown in the return.\nNote 3.\nNote 4. If in respect of the accounting year concerned in the case, your income derived from the tea business (Cultivation, manufacture and sale) has been determined by the Indian Income- tax Officer then the income to be shown against item 2(iv) is the portion of the agricultural income as computed for the purpose of Indian Income-tax subject to such deduction under sub-section (2) of Section 8 and sub-rule (2) of Rule 2 in so far as they have been already made in computation of the Indian Income-tax Act, 1961 (43 of 1961). Income to be shown against item 2(iv) is the agricultural income assessable to tax under Section 19B.\nNote 4.\nNote 5. - (1) Deductions from total agricultural income can only be made for insurance premia in respect of insurance on your own life or on the life of your child or children or in respect of a contract for a deferred annuity on your own life or on the life of your wife, or as contribution to any Provident Fund to which the Provident Funds Act, 1925 applies. No deduction is permissible in the case of any other form of life insurance except in the case of a Hindu undivided or joint family where deductions are permissible on account of premia paid to effect an insurance on the life or any male member of the family.\nNote 5.\n(2) The aggregate of the sums exempted under Section 15 shall not exceed one sixth of your total agricultural income].\nSchedule A\n1.\nSerial No.....\n2.\nName of the village, mauza, mohal or paragraph, District or\n\t\t\t\tsub-division of the District and the Post Office.....\n3.\nTauzi No......\n4.\nExtent of share....\n5.\nStatus of the assessee (whether landlord, tenure holder,\n\t\t\t\tmortgagee in possession, lease holder, Patanidar, Jotdar,\n\t\t\t\tJagirdar, Lakherajdar, Nisfkherajdar or any other receiver of\n\t\t\t\trent-in-kind or in cash in respect of land used for\n\t\t\t\tagriculture.......\n6.\nGross Annual Income.\n(i)\nRent including local rate\nRs. P.\n(ii)\nSalamis or premia for settlement of waste lands or abandoned\n\t\t\t\tholdings, or for recognition of a transfer of a holding from one\n\t\t\t\ttenant to another used for agricultural purposes, mutation fee\n\t\t\t\tpaid by the transferee of non-transferable occupancy holding,\n\t\t\t\tassignment for land revenue to jagirdar.\n(iii)\nBanker (sums paid by tenants for use of timber, fuel, bamboo,\n\t\t\t\thanban and other uncured wild forest produce).\n(iv)\nPasturage and fees realised from grazers\n(v)\nSurvey fees realised from tenants\n(vi)\nTotal of columns (i) to (v)\n7.\nDeductions-\n(i)\nAmount of land revenue paid to the [State Government] or rent\n\t\t\t\tpaid to superior landlord\n(ii)\nSums paid as local rate collected under any enactment in force\n\t\t\t\tin Assam\n(iii)\nMunicipal taxes paid in respect of Kutcheries used for\n\t\t\t\tcollection of rent\n(iv)\nCollection charges including contingencies to the extent of 14\n\t\t\t\tper cent of the total amount of rent or income in respect of\n\t\t\t\trights of pasturage, thatch and forest and forest produce accrued\n\t\t\t\tdue in the previous year\n(v)\nSurvey and settlement expenditure\n(vi)\nAmount of rate paid under the Village Chowkidari Act, 1870, in\n\t\t\t\trespect of any holding used for collection of rent\n(vii)\nExpenses incurred on the maintenance of any irrigation or\n\t\t\t\tprotection work constructed for the benefit of the land.\n(viii)\nAmount paid on account of current repairs to any capital asset\n\t\t\t\tused in connection with collection of rent due\n(ix)\nAmount of interest paid on any amount borrowed and spend on\n\t\t\t\tany capital expenditure incurred after the 1st April 1937 for the\n\t\t\t\tbenefit of the land\n(x)\nDepreciation allowance in respect of any capital asset\n\t\t\t\tpurchased or constructed after 1st April, 1937 for the benefit of\n\t\t\t\tthe land [See] Rule 6 of the Assam Agricultural Income-tax Rules,\n\t\t\t\t1939]\n(xi)\nAmount of interest paid on any mortgage or any other kind of\n\t\t\t\tdebt or any interest paid on any other capital charge incurred\n\t\t\t\tfor the purpose of acquiring the property\n(xii)\nAmount interest paid on the mortgage of a property from which\n\t\t\t\tagricultural income is derived if the mortgage was created before\n\t\t\t\tthe 1st January, 1939\n(xiii)\nAmount of Malikana paid by one landlord to another\n(xiv)\nAmount paid as interest on loan taken under the\n\t\t\t\tAgriculturists' Loans Act, 1884 and the Land Improvement Loans\n\t\t\t\tAct, 1883\n(xv)\nSums actually paid as interest on bona fide loan proved to be\n\t\t\t\ttaken to pay exclusively land revenue or rent or local rate\n(xvi)\nMaintenance allowances paid to widows forming charge on the\n\t\t\t\testate\n(xvii)\nMonthly allowance paid to a junior member of an impartible\n\t\t\t\testate\n(xviii)\nAny expenditure (not being in the nature of capital\n\t\t\t\texpenditure or personal expenses of the assessee) laid out or\n\t\t\t\texpended wholly and exclusively for the purpose of deriving such\n\t\t\t\tagricultural income\n(xix)\nExpenses on charities for the benefit of the public at large\n\t\t\t\tor a considerable section of the same e.g., establishment or\n\t\t\t\tmaintenance of educational and medical institutions and relief of\n\t\t\t\tdistress of tenants affected by wide-spread calamity\n(xx)\nTotal of columns (i) to (xix)\n(xxi)\nNet difference of 6 (vi) and 7 (xx) to be carried over to the\n\t\t\t\tfront page of the Form\nRemarks\nSchedule B\n1.\nSerial No.\n2.\nName of village, mauza, district, or sub-division and Post\n\t\t\t\tOffice\n3.\nTauzi No.\n4.\nStatus of the assessee\n5.\nGross value of ordinary produce or in the case of tea, the\n\t\t\t\tgross sale proceeds of green leaves sold as such-\nRs. P.\n(a)\nKind of agriculture-(i) ordinary produce; (ii) tea\n(b)\nQuality of produce\n(c)\nRate per [quintal]\n(d)\nAmount\n6.\nDeduction\n(i)\nAmount of land revenue paid to the State Government or rate\n\t\t\t\tpaid to superior landlord\n(ii)\nSum paid as local rate collected under any enactment in force\n\t\t\t\tin Assam\n(iii)\nMunicipal taxes paid in respect of premises used in connection\n\t\t\t\twith agricultural (e.g., for management of agriculture, for\n\t\t\t\thousing of agricultural employees or for storing or selling\n\t\t\t\tagricultural stocks and stores)\n(iv)\nAmount of rate paid under the Village Chowkidari Act, 1870, in\n\t\t\t\trespect of any building used for the purpose of cultivation.\n(v)\nExpenses for cultivating the crop and of transporting it to\n\t\t\t\tthe market including the maintenance of agricultural implement\n\t\t\t\tand cattle required for purposes of cultivation and\n\t\t\t\ttransportation\n(vi)\nAmount of expenses incurred on maintenance of any irrigation\n\t\t\t\tof protective works constructed for the benefit of the land\n(vii)\nAmount of expenses incurred for the maintenance of any capital\n\t\t\t\tasset, if such maintenance is required for the purpose of\n\t\t\t\tderiving such agricultural income from such land\n(viii)\nAmount of interest paid on any amount borrowed and spent on\n\t\t\t\tany capital expenditure incurred for the benefit of the land or\n\t\t\t\tfor the purposes of deriving such agricultural income\n(ix)\nAmount of allowance of depreciation of any asset required for\n\t\t\t\tthe benefit of land-(vide Rule 6 of the Assam Agricultural\n\t\t\t\tIncome-tax Rules, 1939)\n(x)\nAmount of obsolescence allowance in respect of any capital\n\t\t\t\tasset sold or discarded representing the difference between the\n\t\t\t\twritten down value and the amount for which they are sold or\n\t\t\t\ttheir scrap value\n(xi)\nSum paid in order to effect an insurance against loss or\n\t\t\t\tdamage of crop or property subject to the condition specified in\n\t\t\t\tClause (u) of sub-section (2) of Section 8.\n(xii)\nInterest paid to any mortgage or other capital charge incurred\n\t\t\t\tfor the purpose of acquiring the property or for the purpose of\n\t\t\t\tits cultivation\n(xiii)\nAmount of tax or rate paid under any enactment in force in\n\t\t\t\tAssam on the cultivation or sale or crop\n(xiv)\nAny expenditure (not being of the personal or capital nature)\n\t\t\t\tland out or expended wholly and exclusively for the purpose of\n\t\t\t\tearning or deriving the agricultural income\n(xv)\nLoss representing the difference between original cost to the\n\t\t\t\tassessee of the animals (used for the purposes of cultivation but\n\t\t\t\thave died or become permanently useless) and the amount, if any,\n\t\t\t\trealised in respect of carcasses of the animals\n(xvi)\nAny reasonable sum actually paid to an employee as bonus or\n\t\t\t\tcommission for services rendered in connection with cultivation\n\t\t\t\t[See Rule 2 (iv), proviso]\n(xvii)\nAmount actually spent for charitable purposes [See Rule 2]\n(xviii)\nBad debts written off as irrecoverable where accounts are kept\n\t\t\t\ton mercantile basis [See Rule 2 (2) (v)]\n(xix)\nTotal of columns (i) to (xviii)\nNet difference of 5 and 6 (xix) to be carried over to the\n\t\t\t\tfront page and shown in column 2 against the items 2 (i), (ii),\n\t\t\t\t(iii)\nRemarks\nSchedule C\nFor assessee cultivating, manufacturing and selling tea\nFor assessee cultivating, manufacturing and selling tea\n1.\nSerial No.\n2.\nName of the tea estate, mauza, pargana, district or\n\t\t\t\tsubdivision of district, and post office\n3.\nPortion of net total income worked out for assessment under\n\t\t\t\tthe Indian Income-Tax Act, 1961, but left unassessed as being\n\t\t\t\tagricultural, where assessment under the Income-Tax Act has been\n\t\t\t\tcompleted. In any other case thirty per cent of net total income\n\t\t\t\treturned under the [Income-Tax Act, 1961] .\nRs. P.\n4.\nOther agricultural incomes mentioned in sub-clause (1) of\n\t\t\t\tclause (a) of Section 2, e.g., rent-in-kind or in cash received\n\t\t\t\tfrom tenants by the estate from the lands within it not intended\n\t\t\t\tto the used for tea, income from tea seeds, rubber and such\n\t\t\t\tforest produce as wood, bamboo, grass etc.\n5.\nTotal of columns 3 and 4.\n6.\nDeductions (Same as in Schedule B if not allowed already while\n\t\t\t\tcomputing the net income stated in column 4.\n7.\nNet difference of columns 5 and 6 to be carried over to front\n\t\t\t\tpage, column 2 against item 2 (iv).\n15.\nThe Assam Agricultural Income Tax Act\nThe Assam Agricultural Income Tax Act\nNotice Of Demand Under Section 23 Of The Assam Agricultural Income Tax Act, 1939\nNotice Of Demand Under Section 23 Of The Assam Agricultural Income Tax Act, 1939\n...................................\n...................................\n...................................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "1",
            "title": "1. It is hereby notified that for the Assessment year A sum of Rs as specified on the reverse has been determined to be payable by you.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "2",
            "title": "2. You are required to pay the amount to the Bank designated for the purpose by the Government on or before by challan in the prescribed form or by a Bank Draft or cheque drawn on any Bank situated within Guwahati with Agricultural Income Tax officer, Assam as the payee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "36",
            "title": "3. If you do not pay the amount on or before the date specified above, you shall be liable to pay further interest with effect from the date commencing after the expiry of the date aforesaid in accordance with the proviso to Section 36(1).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "36",
            "title": "4. If you do not pay the amount of tax on or before the date specified above, you shall also be liable under Section 36(2) to pay a sum by way of penalty not exceeding the amount of tax payable.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "36",
            "title": "5. You are further informed that unless the total amount due, including the penalty and the interest, is paid on or before the date specified above, proceedings for recovery thereof will be started in accordance with subsection (3) and (4) of Section 36.",
            "chapter": null,
            "content": "Agricultural Income Tax Officer,\nAssam, Guwahati\nAssessment Form\nAssessment Form\nName of assessee.......\nDistrict of area..........\nStatus........\nNo. of General Index\nAddress.........\nDetails of income etc.\nAmount of income\nRs. P.\nAgricultural Income\n\t\t\t\tTax\nRs. P.\nRemarks",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "1",
            "title": "1. Rent or revenue derived from land used for agricultural\n\t\t\t\tpurposes",
            "chapter": null,
            "content": "2.(a) Income derived by ordinary cultivation or agricultural\n\t\t\t\toperation (b) Income derived by cultivation of tea- (i)\n\t\t\t\tTotal income (ii) Gross agricultural income-tax chargeable on\n\t\t\t\ttotal income (iii) Average rate of agricultural\n\t\t\t\tincome-tax-paise in the rupee\n(iv) Sums included in total income in respect of which\n\t\t\t\tagricultural income-tax is not payable- (a) on account of\n\t\t\t\tinsurance premium (b) on account of a contract for the\n\t\t\t\tdeferred annuity (c) on account of contribution to a Provident\n\t\t\t\tFund to which the Provident Fund Act, 1925, applies (v) Total\n\t\t\t\tamount for which relief is due and agricultural income-tax\n\t\t\t\tthereon\nTotal Agricultural Income-tax due\nRs.\nLess : Rebate admissible under Section\nRs.\nBalance due\nRs.\nLess\nRs.\nAmount paid vide challan\nRs.\nNo. Date\nRs.\nNet Agricultural Income-tax due\nRs.\nPenalty under Section\nRs.\nInterest payable under Section 20C\nRs.\nUpto date of demand\nRs.\nTotal sum payable\nRs.\n(Rupees................ paise................... only)\nAgricultural Income-tax Officer\n16.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "1",
            "title": "1. Name and address of the Appellant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "2",
            "title": "2. Assessment year in connection with which the appeal is preferred.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "3",
            "title": "3. Designation of the Officer passing the order appealed against.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "4",
            "title": "4. Section and sub-section of the Assam Agricultural Income-tax Act, 1939, under which the order appealed against was passed and the date of such order.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "5",
            "title": "5. Where the appeal related to any assessment of tax, penalty or interest the date of service of the relevant notice of demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "6",
            "title": "6. In other cases, the date of service of the intimation of the order appealed against.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "7",
            "title": "7. Particulars of payment of tax/penalty/interest, if any.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "8",
            "title": "8. Relief claimed in appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "9",
            "title": "9. Address to which notice may be sent.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "10",
            "title": "10. Statement of facts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "11",
            "title": "11. Grounds of appeal.",
            "chapter": null,
            "content": "\"I.........son of..........aged do hereby declare that what is stated above is true to the best of my information and belief.\nSignature of the Appellant or his agent\n(a) a certified copy of the order appealed against;\n(b) the fee prescribed in Rule 19;\n(c) a copy of the notice of demand, if any,\n17.\n18.\n(i) a statement of the facts of the case;\n(ii) a reference to the particular order in respect of which the revision is applied for;\n(iii) the grounds on which the petition is filed; and\n(iv) the date of service of the order objected to.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "19",
            "title": "19. Fees.",
            "chapter": null,
            "content": "(a) upon a memorandum of appeal against an order of assessment of tax-five per cent of the amount of tax in dispute subject to a minimum of rupees one hundred and maximum of rupees two hundred fifty;\n(b) upon a memorandum of appeal under Section 24 against any other order - five percent of the amount in dispute subject to a minimum of rupees one hundred and maximum of rupees two hundred fifty;\n(c) upon petition for revision under Section 27 five percent of the amount in dispute subject to a minimum of rupees one hundred and a maximum of rupees two hundred fifty.\n(d) upon any other miscellaneous petition - Rupee five.\n19A.\n19B.\n19AA.\n(a) Name and address of the assessee.\n(b) Relevant assessment year.\n(c) Particulars of the document or order.\n(d) Office in which the document or order is available.\n19BB.\n(a) An application fee - Rupees Five.\n(b) Authentication fee for every 360 words or part thereof-[Rupees Five]\n(c) One impressed folio for not less than 150 words and extra folio for every 150 additional words or less.\n(d) Urgent fee of Rupees Ten, if an applicant requires his copy to be furnished within twenty-four hours of submission of the application. In such cases fees and folios must also accompany the application.\n(e) An additional of Rupees Twenty to cover the cost of postage if the applicant wants his copy to be sent to him by post.\n(f) A searching fee of Rupees Ten if the applicant wants a copy of the order or document which is more than six months' old.\n19C.\n20.\n21.\n22.\n23.\n24.\n(a) Name and address of the assessee.\n(b) The year of assessment for which refund is claimed.\n(c) The amount of agricultural income-tax paid together with Challan No. and date of payment.\n(d) The amount of refund claimed and ground thereof.\n25.\n26.\n27.\n28.\n29.\nInstalment\nInstalment\nPercentage of tax to be paid\nPercentage of tax to be paid\nLast date on which the tax be paid\nLast date on which the tax be paid\n1st Instalment\n20% of total tax payable\n30th June of the Financial year\n2nd Instalment\n20% of total tax payable\n30th September of the Financial year\n3rd Instalment\n30% of total tax payable\n15th December of the Financial year\n4th Instalment\nBalance 25% of the total tax payable\n5th March of the Financial year\n(ii) An assessee whoever furnishes an estimate under the provisions of Section 35(A)(1) and 35A(3) shall furnish the same in Form No. (III) and under Section 35A(2) in Form No. (IV).\n(iii) An Agricultural Income-tax Officer while making an order under sub-section (5) of Section 35A shall issue a notice of demand and enclose a copy of the order therewith as an enclosure in Form No. (V).\n(a) Notice of Demand : Notwithstanding anything contained in Rule 15 of the Assam Agricultural Income-tax Rules, 1939, the notice of demand under Section 23 of the Assam Agricultural Income-tax Act, 1939, to be served upon an assessee in pursuance of an order under sub-section (5) of Section 35A shall be in Form No. (VI).\n(b) The intimation required to be furnished by an assessee in case the total Agricultural Income and Advance Tax required to be paid in pursuance of an order under sub-section (5)/(6) of Section 35A is more or less than the same in his opinion, shall be furnished in Form No. (VII) under sub-section (7) of Section 35A.\n30.\nForm No. (I)\nForm No. (I)\n[See Rule 2(4)]\nApplication for exemption certificate by organisation, institution or trust engaged in activities prescribed under rule (2) of the Assam Agricultural Income Tax Rules, 1939\nApplication for exemption certificate by organisation, institution or trust engaged in activities prescribed under rule (2) of the Assam Agricultural Income Tax Rules, 1939",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "1",
            "title": "1. Name of the organisation/institution/trust in full.........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "2. Address  .........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "3",
            "title": "3. Name(s) and address(es) of author(s)/founder(s)........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "4",
            "title": "4. Registration number and date, if any, under",
            "chapter": null,
            "content": "(a) Registrar of Firms and Society.....\n(b) Registrar of Co-operative Society.......\n(c) District Registrar or Sub-deputy Registrar......",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "5",
            "title": "5. Date of establishment of organisation/institution or creation of trust....",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "6",
            "title": "6. Name(s) and address(es) of trustee(s)/manager(s)/Chairman/Head of the Institution....",
            "chapter": null,
            "content": "1. (a) Original/Certified copy of the instruments under which the organisation/institution or trust was established/created together with a copy thereof.\n(b) Original/Certified, copy of the documents evidencing the establishment/creation and the purposes thereof of the organisation/institution or trust, together with a copy thereof. (The original, if enclosed, will be returned).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "2",
            "title": "2. Two copies of accounts of the trust/institution or organization for the latest one/two/three years,-",
            "chapter": null,
            "content": "................................\nSignature\n................................\nDesignation\nAddress\nForm No. (II)\nForm No. (II)\n[See Rule 2(4)]\nExemption certificate under Rule 2(4) of the Assam Agricultural Income Tax Rules, 1939\nExemption certificate under Rule 2(4) of the Assam Agricultural Income Tax Rules, 1939\nCertificate No.....\nGovernment of Assam\nGovernment of Assam\nCommissioner of Taxes, Assam.\nForm No. (III)\nForm No. (III)\n[See Rule 29(ii)]\nIntimation to the Assessing Officer under sub-section (1) of 35A of the Assam Agricultural Income Tax Act, 1939 for payment of advance Tax\nIntimation to the Assessing Officer under sub-section (1) of 35A of the Assam Agricultural Income Tax Act, 1939 for payment of advance Tax\nThe Agricultural Income Tax Officer,\nGuwahati,........\n1.\nTotal estimated Agricultural Income from :-\n(a) By sales of Agricultural produce -\nRs......................\nLess estimated expenses -\nRs......................\nNet taxable Agril. Income -\nRs......................\n(b) By sales of green tea leaf -\nRs......................\nLess estimated expenses -\nRs......................\nEstimated taxable Agril. Income -\nRs......................\n(c) By cultivation, manufacture and sale of tea:-\nEstimated 100% composite tea\n\t\t\t\tIncome -\nRs......................\n60% of above being Agril. Income -\nRs......................\n(d) By rent to be received or rent in kind -\nRs......................\nLess collection cost -\nRs......................\nEstimated taxable Agril. Income -\nRs......................\n2.\nTotal advance tax payable in respect of\nSub-clause (a) Rs. …...................... and do (b) Rs. …...................... and do (c) Rs. …...................... and do (d) Rs. …...................... and Total\nSub-clause\n(a)\nRs. …...................... and\ndo\n(b)\nRs. …...................... and\ndo\n(c)\nRs. …...................... and\ndo\n(d)\nRs. …...................... and\nTotal\n3.\nTotal advance Tax payable -\nRs......................\nLess amount of tax already paid, if any\nRs......................\nBalance tax payable -\nRs......................\n........................................................................\n(Signature of person making the estimate)\n.........................\n(Status)\nNote : (1) The estimate of tax should be signed by a person who is authorised to sign a return of Agricultural Income as provide in Section 19A of the Assam Agricultural Income Tax Act, 1939.\n(2) Strike out whichever is not applicable.\nForm No. (IV)\nForm No. (IV)\n[See Rule 29(ii)]\n[See Rule 29(ii)]\nIntimation to the Assessing Officer under Section 35A(2) of the Assam Agricultural Income Tax Act, 1939 (Revised Estimate)\nIntimation to the Assessing Officer under Section 35A(2) of the Assam Agricultural Income Tax Act, 1939 (Revised Estimate)\nThe Agricultural Income Tax Officer, Assam,\nGuwahati,...........\n1. (i) There is an arithmetical error in computation in Form No. (III).\n(ii) Certain deduction to be claimed has either been left out unnoticed or became debitable to profit and loss account at a later date/or claimed by mistake.\n(iii) Any other reasons (specify such reasons)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "2",
            "title": "2. The estimate of income for the previous year 19 .. for the relevant assessment year 19 ....... taking into account the reasons mentioned in para 1 above is as follows:-",
            "chapter": null,
            "content": "Estimated income subject to advance Tax :\n(a)\nIncome from sale of Agricultural produce -\nRs. .................\n(b)\nIncome from sale of green tea leaf -\nRs. .................\n(c)\n(i) Income from cultivation manufacture and sale of Tea\n(ii) 60% of composite tea income\nLess any deduction -\nRs. .................\n(d)\nIncome from receipt of rent or rent in kind -\nRs. .................\nTotal estimated Agricultural Income as per sub-clause (a) to\n\t\t\t\t(d) -\nRs. .................\nTotal advance Tax payable Less already paid Balance advance\n\t\t\t\tTax payable. -\nRs. .................\n...........................\nSignature\n.................\n(Status)\nNote : (1) The revised estimate should be signed by a person who is authorised to sign a return of Agricultural Income as provided under Section 19(A) of the Assam Agricultural Income Tax Act, 1939.\n(2) Strike out whichever is not applicable.\nForm No. (V)\nForm No. (V)\n[See Rule 29(iii)]\n[See Rule 29(iii)]\nOrder under sub-section (5)/(6) of Section 35A of The Assam Agricultural Income Tax Act, 1939\nOrder under sub-section (5)/(6) of Section 35A of The Assam Agricultural Income Tax Act, 1939\n[Enclosure to Form No. (VI)]\n[Enclosure to Form No. (VI)]\nDistrict.....\nG.I.R. No ...\nAssessment year .......\nOrder\nOrder\n1.\nTotal Agricultural Income of which regular assessment has been\n\t\t\t\tmade/return of income has filed by you, for a subsequent year 19\n\t\t\t\t.... out of cultivation manufacture and sale of tea\nRs. ...............\n2.\nCent percent Agricultural Income out of sale of green a leaf,\n\t\t\t\tpaddy, sugar-cane, vegetable, citronella grass etc.\nRs. ...............\n3.\nRent received or rent in kind received\nRs. ...............\n4.\nTotal Agricultural Income subject to advance tax\nRs. ...............\n5.\nThe amount of Agricultural Income Tax payable\nRs. ...............\nAgricultural Income Tax Officer,\nGuwahati.\nForm No. (VI)\nForm No. (VI)\n[See Rule 29 (iii)]\n[See Rule 29 (iii)]\nNotice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939, for payment of advance tax under sub- section (5) of Section 35A or under sub-section (6) of Section 35-A\nNotice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939, for payment of advance tax under sub- section (5) of Section 35A or under sub-section (6) of Section 35-A",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "1",
            "title": "1. The amount is payable is one/two instalment(s) as mentioned in table below:-",
            "chapter": null,
            "content": "Table\nTable\nDue date of instalment\nAmount payable\nOn or before 15th December\nNot less than fifty percent of such advance tax\nOn or before 15th March\nThe whole of such advance tax as reduced by the amount, or\n\t\t\t\tamounts, if any, paid in the earlier instalment or instalments.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "2",
            "title": "2. If at any time before the 1st instalment as aforesaid is due, you estimate that your income subject to advance tax for the aforesaid previous year relevant to assessment year commencing from 1st day of April, 19..... is less than or more than the income on which you have been so required to pay you may sent to the Assessing Officer in Form No. (VII) reasons for the lower estimate made by you and enclose an estimate of the advance so payable and you should pay the amount less any amount paid i",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "35",
            "title": "3. If you are liable to pay advance tax under Section 35 and have failed to pay such tax or the advance tax paid by you under Section 35A is less than seventy five per-centum of the tax assessed, you will be liable to pay interest under the provisions of Section 35C.",
            "chapter": null,
            "content": "Agricultural Income Tax Officer\nForm No. (VII)\nForm No. (VII)\n[See Rule 29(iii)]\n[See Rule 29(iii)]\nIntimation to the Assessing Officer under sub-section (7) of Section 35-A regarding notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of advance tax under Section 35A(5)/35 A (6)\nIntimation to the Assessing Officer under sub-section (7) of Section 35-A regarding notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of advance tax under Section 35A(5)/35 A (6)\nDated.........\nThe Agricultural Income Tax Officer, Assam,\nGuwahati............\nRef: Notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of Agricultural Income Tax under Section 35A(5)/35A(6) in the case of for assessment year 19 ....",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "23",
            "title": "1. The notice of demand under Section 23 as mentioned above and the order under sub-section (5)/(6) of Section 35A of the Act, has been served on me on (date of service of notice).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "2",
            "title": "2. I do hereby intimate that the estimate of Agricultural Income and the advance tax payable/made by you and contained in the enclosure in Form No. (V) is high/low because of following reasons:-",
            "chapter": null,
            "content": "(i) There is an arithmetical error in the computation shown in Form No. (V).\n(ii) In respect of the Agricultural Income assessed for the 19 .... there was a mistake apparent from record for which an application under Section 31 has been filed is being filed; or\nThe amount of Agricultural Income assessed has been disputed before the appellate Authority by petition dated..........\n(iii) There has been loss/no income during the current year in respect 100% Agricultural Income.\n(iv) Any other reason (specify reasons)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "3",
            "title": "3. The Agricultural Income for the previous year relevant to assessment year 19 is estimated below taking into account the reasons mentioned in para 2 above.",
            "chapter": null,
            "content": "(i)\n100% composite Income out of cultivations, manufacture and\n\t\t\t\tsale of tea\nRs. .............\n60% of above being Agricultural Income\nRs. .............\n(ii)\n100% Agricultural Income out of sale of Agricultural produce\n\t\t\t\tlike green tea leaf, Paddy, vegetables, citronella grass etc.\nRs. .............\n(iii)\nRent or rent-in-kind received\nRs. .............\nLess collection charges\nRs. .............\nLess estimated Agricultural Income\nRs. .............\nTotal Amount of advance tax payable\nRs. .............\nLess already paid, if any\nRs. .............\nBalance due\nRs. .............\n..............................\n(Signature)\n(Status)\nNote : 1. Revised estimate should be signed by a person who is authorised to return of Agricultural Income under Section 19B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "2",
            "title": "2. Strike out whichever is not applicable.",
            "chapter": null,
            "content": "Form No. (VIII)\nForm No. (VIII)\n[See Rule 30]\n[See Rule 30]\nChallan\nChallan\nBy whom tendered\nName, address and Registration No. of the\n\t\t\t\tassessee\nPayment on account of\nAmount (to be entered in figures)\n1\n2\n3\n4\nAdvance\n\t\t\t\tTax..................\nTax.................................\nPenalty...........................\nInterest...........................\nFile No.\nMiscellaneous................\nTotal =\nRupees......................................................\n\t\t\t\t (in words)\nSignature of the assessee or agent or tenderer.\n(For use in the Bank)\nAssistant General Manager/\nChief Manager/Branch Manager.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 10th February, 2020 [ass033]",
        "Act Number": "Published vide Notification No. 3581 F(b), dated 16.12.1939",
        "Enactment Date": "",
        "Act Year": "1939",
        "Short Title": "The Assam Agricultural Income-Tax Rules, 1939",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:19"
}