Section 7(5) in The Bengal Agricultural Income-Tax Act, 1944
(5)in respect of the maintenance of any irrigation or protective work or other capital assets the amount paid in the previous year on account thereof.Explanation. - "Maintenance" includes current repairs and includes also in the case of protective dykes and embankments all such work as may be necessary from year to year for repairing any damage or destruction caused by flood or other natural causes;
