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State of West Bengal - Section

Section 67 in The Bengal Agricultural Income-Tax Act, 1944

67. [ Power to exempt from payment of Agricultural Income-Tax etc. - [Section 67 inserted by W.B. Act 31 of 1979.]

(1)Notwithstanding anything to the contrary contained in this Act, the State Government may, if it considers necessary so to do, by general or special order to be published in the Official Gazette, exempt any class of persons or association of persons from payment of the whole or any part of agricultural income-tax or reduce the rate of agricultural income-tax payable by any class of persons or association of persons].
(2)The State Government may add to, amend, vary or rescind any order under sub-section (1).[THE SCHEDULE] [Firstly, the Schedule was substituted by W.B. Act 25 of 1969. Thereafter, it was again substituted by W.B. Act 6 of 1975.](See section 3.)Rates of agricultural income-tax
[A.] [Para A substituted by W.B. Act 15 of 1983.](1) In the case of every individual or Hindu undividedfamily (other than a Hindu undivided family consisting ofbrothers only),-
  Rate
(a) On the first ten thousandrupees of the total agricultural income Nil
(b) On the next five thousandrupees of the total agricultural income Seventeen paise in the rupee.
(c) On the next five thousandrupees of the total agricultural income Twenty-three paise in the rupee.
(d) On the next five thousandrupees of the total agricultural income Thirty paise in the rupee.
(e) On the next five thousandrupees of the total agricultural income Forty paise in the rupees.
(f) On the next ten thousandrupees of the total agricultural income Fifty paise in the rupee.
(g) On the balance of the totalagricultural income Sixty paise in the rupee.
(2) In the case of every Hindu undivided family which consistsof brothers only :-
(a) If the share of a brother isten thousand rupees or less Six paise in the rupee.
(b) If the share of a brotherexceeds ten thousand rupees The average rate applicable to the share of such brother if hewere assessed as an individual.
Explanation.-For the purposes of this Schedule-  
(i)"brother" includes the son and the son of a son of abrother and the widow of a brother;
(ii)"share of a brother" means the portion of the totalagricultural income of a Hindu undivided family which would havebeen allotted to a brother if a partition of the property of suchfamily had been made on the last day of the previous year;
(iii)"average rate" means the amount of agriculturalincome-tax payable by an individual on his total agriculturalincome divided by the amount of such total agricultural income.
[B.] [Paras B and C first substituted by W.B. Act 22 of 1977. Thereafter, Para B was substituted several times by W.B. Act 22 of 1977, W.B. Act 12 of 1980, W.B. Act 18 of 1989, W.B. Act 6 of 1991, W.B. Act 16 of 1994, recpectively, and finally substituted by W.B. Act 10 of 1996.]In the case of everydomestic company, firm or other association of persons-
  Rate of tax
On the whole of the totalagricultural income 50 paise in the rupee,
[C.] [Paras B and C first substituted by W.B. Act 22 of 1977. Thereafter, Para B was substituted several times by W.B. Act 22 of 1977, W.B. Act 12 of 1980, W.B. Act 18 of 1989, W.B. Act 6 of 1991, W.B. Act 16 of 1994, recpectively, and finally substituted by W.B. Act 10 of 1996.]In the case of a foreign company - Eighty paise in the rupees.
On the whole of the totalagricultural income