Section 2(2) in The Assam Agricultural Income-Tax Rules, 1939
(2)In addition to deductions specifically allowed under sub-section (2) of Section 8, the following deductions shall be allowed under Clause (h) of that sub-section :(i)Any sum actually donated for charitable purposes if such donation is not more than Rupees five lakhs or ten per-centum of total agricultural income, whichever is less, provided such sum is actually spent for such purposes in the State of Assam.(ii)Municipal taxes paid in respect of premises used in connection with agriculture (e.g., for management of agriculture, for housing of agricultural employees or for storing or selling agriculture stocks and stores);(iii)In respect of animals which have been used for the purpose of agriculture and have died, or have permanently become unless for such purposes, the difference between the original cost to the assessee of the animals and the amount, if any, realised in respect of the carcasses of animals (whether the livestock is replaced or not);(iv)Any sum paid as bonus or commission to an employee or services rendered in connection with cultivation;Provided that the amount of the bonus or commission is reasonable with reference to-(a)the pay of the employee and the conditions of his service;(b)the assessee's income for the year in question; and(c)the general practice amongst persons carrying on cultivation for similar kind;(v)where the assessee's accounts in respect of any part of his agricultural income are kept not on cash basis but on mercantile basis, such sums as has actually been written off as bad debt in his books in respect of that part of his income; provided the sum became actually bad and became so in the previous agricultural year.
