Section 8(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)In the case of income which is partially agricultural income assessable under this Act and partially [income chargeable under the head of income "Business" or "Profits and gains of business or profession", as the case may be, under the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] agricultural income-tax shall be payable by an assessee in respect of the market value determined in the manner prescribed of any agricultural produce which has been raised by the assessee or received by him as rent-in-kind and which has been utilised as raw material in such business or the sale receipts of which are included in the accounts of the business, subject to any allowances which may be permissible under the provisions of this Act:Provided that,-(a)where for the purposes of the assessment of income-tax under [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], the market value of the said produce has been determined the market value as so determined shall be taken to be the market value for the purposes of this sub-section;(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.
