Section 13 in The Assam Agricultural Income-Tax Rules, 1939
13.
An assessee receiving agricultural income from the cultivation and manufactured of tea, shall file before the Agricultural Income Tax Officer/the Superintendent of Taxes-(i)a copy of the first copy of any assessment order of the Income Tax Officer passed under the Income Tax Act, 1961 within thirty days from the date of the order; and(ii)a certified copy of such order within ninety days from the date of the order; and(iii)a copy of the balance sheet, profit and loss account of the previous year relevant to the assessment year duly certified by a practising Chartered Accountant (not being regularly employed by the assessee) along with a copy of Income Tax computation submitted to the Indian Income Tax Authority duly certified by the said authority or by a practising Chartered Accountant.A copy or certified copy as aforesaid shall be furnished notwithstanding that a return of agricultural income has been, filed under Section 19 by the assessee, and that a provisional assessment has been made under Section 19B against the assessee.(iv)A declaration by the assessee just after the expiry of twelve months from the end of the month in which the return of the relevant amendment year is furnished under the Income Tax Act, 1961, that no notice has been served on the assessee under Section 143(2) of the said Act.The assessee shall inform the agricultural Income Tax Officer/Superintendent of Taxes or any revision of the assessment order made under the Income Tax Act, 1961, within one month from the date of such revision by that authority and in default of this section 200 and Section 36 shall be applicable to him.
