Section 26A(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Subject to the provisions of subjection (1) of section 26B, advance tax payable by an assessee under sub-section (1) shall be calculated on his total agricultural income of the latest previous year in respect of which he has been assessed or his total agricultural income received in the previous year immediately preceding the financial year for which advance tax is payable, whichever is higher:Provided that if the assessee is a partner of a firm and the assessment of the firm has been completed for a previous year later than that for which the last assessment of the assessee has been completed, his share in the profits from the agricultural income of the firm shall, for the purpose of this sub-section, be included in his total agricultural income [on the basis] [Words inserted by W.B. Act 29 of 1994. w.e.f. 11.4.94.] of the latest assessment of the firm.
