Section 12(2) in The Assam Agricultural Income-Tax Act, 1939
(2)Any person holding such land shall be entitled before paying to any beneficial the amount of agricultural income which such beneficiary is entitled to receive from the agricultural income derived from such land, to deduct the amount of agricultural income-tax at the rate at which the agricultural income is or will be assessed under sub-section (1).Explanation. - In this section "beneficiary" means a person entitled to a portion of the agricultural income derived from the laird.
