Section 2(1) in The Assam Agricultural Income-Tax Rules, 1939
(1)In addition to the deductions specifically allowed under Section 7 of the Act the following deductions provided under clause (n) of Section 7 shall be allowed :(i)Any sum actually donated for charitable purposes if such donation in aggregate is not more than Rupees five lakhs or ten per-centum of total agricultural income, whichever is less, provided that such sum is actually spent for such purposes in the State of Assam."Charitable purposes" in this rule includes relief of the poor, education, medical relief and the advancement of any other object of general public utility not involving the carrying on of any activity for profit.(ii)Sums actually paid as interest on bona fide loan proved to be taken exclusively for payment of land revenue or local rate :Provided that in the case of an assessee in whose case deduction on account is made in assessment, any amount realised by him as interest on arrears of rent from tenants in any year shall be deemed to be agricultural income of that year and assessed accordingly.(iii)Municipal taxes paid in respect of Kutcheries used for collection of rent.(iv)Survey and settlement expenditure.(v)Maintenance allowances paid to widow forming charge on the estate.(vi)Monthly allowance paid to junior members of a family owning an impartible estate.(vii)A sum equal to 15 per cent of the total amount of income (not amounting to rent) recovered in respect of rights of pasturage, thatch or other forest produce in the previous year, in respect of charges for collecting the same.(viii)Any expenditure (not being in the nature of capital expenditure or personal expense of the assessee) laid out or expended wholly and exclusively for the purpose of deriving such agricultural income.
