Section 54(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)For the purposes of this section "other income-tax" means any income-tax, super-tax or sur-tax charged under any law in force of any State other than the State of Maharashtra where the laws of such State provide for relief in respect of tax charged on income both in such State and in this State which appears to the State Government to correspond to the relief which may be granted under this section.
