Section 6(8) in The Bengal Agricultural Income-Tax Act, 1944
(8)in the assessment made for each of the three financial years ending on the 31st March, 1945, the 31st March, 1946, the 31st March, 1947, respectively, in respect of the cost of collection of such rent or revenue and in addition to the allowance specified in clause (7), if the total amount of the rent or revenue received by the assessee in the previous year exceeds the total amount of rent or revenue which accrued to such assessee in the previous year by more than five per centum of such amount accrued, a sum equal to one-fifth of the amount by which such amount received exceeds such amount accrued;
