Section 2(2) in The Assam Agricultural Income-Tax Act, 1939
(2)any income derived from such land by-(i)agriculture, or(ii)the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or(iii)the sale by a cultivator or receiver of rent-in- kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-Clause (ii);Explanation. - "Agricultural income derived from such land by the cultivation of tea" means that portion of the income derived from the cultivation, manufacture and sale of tea as is defined to be agricultural income for the purposes of the enactments relating to Indian Income-tax:(b)"agricultural income-tax" means the tax payable under this Act;(bb)"Inspector of Taxes or Agricultural Income-Tax Inspector" means a person appointed to be an Inspector of Taxes or Agricultural Income Tax Inspector under sub-section (2) of Section 18;(c)"Superintendent of Taxes" or "Agricultural Income-tax Officer" means a person appointed to be a Superintendent of Taxes or Agricultural Income-tax Officer under sub-section (2) of Section 18;(d)(1) Save as otherwise provided in this section, 'previous year' for the purpose Of this Act means the financial year immediately preceding assessment year:Provided that in the case of agricultural income derived from a source newly coming into existence in the said financial year, the previous year shall be the period beginning with the date on which the source of income newly comes into existence and ending with the said financial year;
