Section 2(11)(c) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 2(11)(c) in The Bengal Agricultural Income-Tax Act, 1944

(c)in the case of income which is partially agricultural income from land and partially [income chargeable under the head of income "Business" or "Profits and gains of business or profession", as the case may be, under the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] and the business concerned has been newly set up in the financial year preceding the year for which the assessment is to be made, the period from the date of the setting up of such business to the 31st day of March next following, or to the last day of the period determined under sub-clause (6), or, if the accounts of the assessee are made up to some other date than the 31st day of March and the case is not one for which a period has been determined by the Commissioner under sub-clause (b), then at the option of the assessee, the period from the date of the setting up of such business to such other date:

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State of West Bengal - Subsection

Section 2(11)(c) in The Bengal Agricultural Income-Tax Act, 1944