Section 8(1A) in The Bengal Agricultural Income-Tax Act, 1944
(1A)[] [Sub-section (1A) inserted by W.B. Act 18 of 1989.] Notwithstanding anything contained in this Act, in the case of tea [the plant Camellia Thea (Linn.)] grown in West Bengal and sold by the grower himself or his agent after manufacture, the agricultural income derived therefrom shall, as long as for the purposes of assessment of income-tax under the enactments relating to Indian income-tax, the income derived therefrom is computed under those enactments in such manner as to include agricultural income, be deemed to be that portion of such income as so computed on which income-tax is not payable under those enactments, and agricultural income-tax at the rates specified in the Schedule shall be payable on the whole of such agricultural income as so computed.Explanation. - Where such income is derived from lands partially in and partially without West Bengal, agricultural income-tax shall be levied under this Act on such portion of that income as is attributable to lands in West Bengal according to the following principles, namely:-(i)where the proportion of such income attributable to lands in West Bengal has been determined for the purposes of the enactments relating to Indian income-tax, such apportionment shall, for the purposes of this sub-section, be accepted as determining the proportion of such income attributable to lands in West Bengal;(ii)where the proportion of such income attributable to lands in West Bengal cannot be determined by the method specified in clause (i) of this Explanation, such proportion shall be determined in such manner as may be prescribed.
