Section 24(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)In the case of any person whose [total agricultural income] [substituted by W.B. Act 3 of 1949.] is, in the Agricultural Income-tax Officer's opinion, of such an amount as to render such person liable to agricultural income-tax, the Agricultural Income-tax Officer may serve a notice upon him requiring him to furnish, within such period, not being less than thirty days, as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth along with such other particulars as may be provided for in the notice [his total agricultural income and except in the case of a company, firm or other association of persons, also his total world income during the previous year] [Words substituted by W.B. Act 6 of 1975.]:Provided that the Agricultural Income-tax Officer in his discretion extend the date for the delivery of the return [* * * * *] [Some words and figures were omitted by W.B. Act 6 of 1975.].
