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[Cites 0, Cited by 0] [Section 8(5)] [Section 8] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 8(5)(a) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(a)In the case of a registered firm, the sum payable by the firm itself shall not be determined but the total income of such partner of the firm including therein his share of his agricultural income of the previous year, shall be assessed, and the sum payable by him on the basis of such an assessment shall be determined :