THE ASSAM AGRICULTURAL INCOME TAX (SECOND AMENDMENT) ACT, 2007

{
    "id": 2944,
    "slug": "the-assam-agricultural-income-tax-second-amendment-act-2007",
    "title": "THE ASSAM AGRICULTURAL INCOME TAX (SECOND AMENDMENT) ACT, 2007",
    "short_title": "The Assam Agricultural Income Tax (Second Amendment) Act, 2007",
    "act_number": "25",
    "act_year": 2007,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2007-12-10",
    "description": "The Assam Agricultural Income Tax (Second 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.\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-eighth Year of Republic of India as follows:-",
            "footnote": "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 (Second Amendment) Act, 2007.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have the like extend as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall be deemd to have come into force on the first day of April, 2007.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 8",
            "chapter": null,
            "content": "2. In the principal Act, in section 8, in sub-section (2), -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2(i)",
            "chapter": null,
            "content": "(i) in clause (f), sub-clause (vii) shall be omitted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(ii)",
            "chapter": null,
            "content": "(ii) in clause (h), in the second proviso, in the last portion, beginning with the word, \"from which\" and ending with the words \"Indian Income Tax Act\" shall be omitted and before the portion so omitted punctuation mark\".\" full stop shall be inserted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Section 3. Substitution of existing Schedule",
            "chapter": null,
            "content": "3. In the principal Act, for the existing Schedule, the following proviso shall be substituted, namely :-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "9",
            "title": "Schedule - SCHEDULE",
            "chapter": null,
            "content": "\"SCHEDULE\r\n[(See Section 2(oa), 3 and 6)]\r\nA. 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.\tTwenty 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.\tThirty paise in the rupee.\r\nB. In the case of persons other than companies :-\r\n(a) On the first one lakh rupees of total agricultural income.\tNil\r\n(b) On the next fifty thousand rupees of total agricultural income.\tten paise in the rupee.\r\n(c) On the next one lakh rupees of total agricultural income.\tTwenty paise in the rupee.\r\n(d) On the balance of the total agricultural income.\tThirty paise in the rupee.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "200725",
        "Act Number": "XXV",
        "Enactment Date": "2007-12-05",
        "Act Year": "2007",
        "Short Title": "The Assam Agricultural Income Tax (Second Amendment) Act, 2007",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}