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

State of West Bengal - Subsection

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

(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;