Section 20B(1) in The Assam Agricultural Income-Tax Act, 1939
(1)Where a person liable to pay tax under this Act (hereinafter in this section referred to as the predecessor) has been succeeded by another person (hereinafter in this section referred to as the successor) who continuance the agricultural operations-(a)the predecessor shall be assessed in respect of the agricultural income of the previous year in which the succession took place up to the date of succession;(b)the successor shall be assessed in respect of the agricultural income of the previous year after the date of succession.
