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.

Q: Under which Act does Section 7 – "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." fall?

Section 7 titled "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." is part of The Assam Agricultural Income-Tax Rules, 1939, an Indian legislation.