Section 8(5) in The Assam Agricultural Income-Tax Act, 1939
(5)In determining the net agricultural income, a deduction at the rate of 50 (fifty) paise for every kilogram of tea exported through Inland Container Depot (ICD), Amingaon shall be allowed to the assessee from his agricultural income :Provided that this deduction shall be effective on and from 1st April, 1998 for a period of two years only :Provided further that the State Government may be notification in the Official Gazette, extend the period of deduction for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.
