Section 18 in The Bengal Agricultural Income-Tax Act, 1944
18. Liability of persons deriving agricultural income jointly for himself and others. -
(1)Save as provided for in sections 13, 14 and 17 if a person receives agricultural income derived from land and such income is derived partly for his own benefit and partly for the benefit of beneficiaries or wholly for the benefit of beneficiaries, agricultural income-tax [payable under this Act] [Words inserted by W.B. Act 6 of 1975.] shall be assessed on the total agricultural income derived from such land at the rate which would be applicable if such income had been derived solely for his own benefit, and agricultural income-tax at such rate shall be leviable upon and recoverable from such person in respect of such income.(2)Any person receiving agricultural income as referred to in sub-section (1) may, before paying to any beneficiary any share of such agricultural income to which such beneficiary is entitled, deduct from such share the amount of agricultural income-tax or its equivalent value in kind if such share is paid in kind reteably paid in respect of such share.Explanation. - In this section "beneficiary" means a person entitled according to law to a portion of the agricultural income derived from such land.
