Section 7A in The Bengal Agricultural Income-Tax Act, 1944
7A. [ Computation of Agricultural Income of Company, Firm or Other Association of Persons. - [Section 7A inserted by W.B. Act 12 of 1980.]
Notwithstanding anything to the contrary contained in this Act, in the case of an assessee being a company or a firm or other association of persons, the agricultural income of such assessee shall be computed in accordance with the method of accounting regularly employed by such assessee for such computation]:Provided that if, in any case, the method of accounting as aforesaid is such that, in the opinion of the Agricultural Income-tax Officer, the agricultural income cannot be computed, the computation shall be made on such basis and in such manner as the Agricultural Income-tax Officer may determine.
