Section 39B(2) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(2)The proportionate Agricultural Income-tax and super-tax on sir khudkasht, and intermediarys grove and land in personal cultivation, which is settled with the intermediary as bhumidhar, shall be calculated in Forms F and G, and the amount entered in column 9 of Form G shall be added to the amount in Column 7 of the statement in Z.A. Form 27 :[Provided that where the amount so calculated and totalled for all the Estates held by the intermediary exceeds the amount of proportionate Agricultural Income-tax and super-tax payable in the previous agricultural year in respect of agricultural income under Section 6 of the U.P. Agricultural Income-tax Act, 1948, together with income from his groves, the latter amount less the amount already entered in column 14 of Z.A Form 26, shall be added to Column 7 of the Statement in Z.A. Form 27.] [Added by Notification No. 4819/1-A-1042-1955, dated 16.09.1955.]
