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[Cites 0, Cited by 0] [Section 8(1)] [Section 8] [Entire Act]

State of West Bengal - Subsection

Section 8(1)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)where there is a common charge on both agricultural income assessable under this Act and income chargeable under [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], and such charge is an allowance permissible both under this Act and [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], then, if for the purposes of [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], the part of such charge which is to be deemed to be the allowance [permissible under those enactments] [Words substituted by W.B. Act 18 of 1989.] has been [determined under those enactments,] [Words substituted by W.B. Act 18 of 1989.] the remaining part of such charge shall be deemed to be the allowance to which agricultural income assessable under this Act is subject.