Section 3 in The Bengal Agricultural Income-Tax Act, 1944
3. [ Charge of Agricultural Income-tax] [Section 3 was renumbered as sub-section (1) and after such renumbering the previous proviso substituted by W.B. Act 6 of 1975. Finally, the existing provisos were substituted by W.B. Act 15 of 1983.]. -
(1)Agricultural income-tax shall be charged for each financial year in accordance with and subject to the provisions of this Act, at the rate or rates specified in the Schedule in respect of the total agricultural income of the previous year of every individual, Hindu undivided family, company, firm or other [association of persons] [Substituted by W.B. Act 3 of 1949.] and every Ruler of [a Part B State] [Substituted by the Adaptation of Laws Order, 1950.]:[Provided that if the total world income of the previous year of any individual or Hindu undivided family consists of agricultural income as well as other income, agricultural income-tax shall be chargeable under sub-section (1) on such part of the agricultural income as exceeds ten thousand rupees at the highest rate which would have been chargeable if the total world income were the agricultural income:Provided further that in such cases increase in the quantum of tax in view of the application of the highest rate shall not exceed fifty per centum of the amount by which the total world income exceeds the agricultural income] [Section 3 was renumbered as sub-section (1) and after such renumbering the previous proviso substituted by W.B. Act 6 of 1975. Finally, the existing provisos were substituted by W.B. Act 15 of 1983.].(2)[ Notwithstanding anything contained in sub-section (1), agricultural income-tax shall not be charged in respect of] [Sub-section (2) was inserted by W.B. Act 6 of 1975. Then there was substitution of some words by W.B. Act 15 of 1983. Finally, the present sub-section (2) was substituted by W.B. Act 29 of 1994 w.e.f. 1.4.94.]-(a)the total agricultural income of the previous year of any individual or Hindu undivided family where such total agricultural income does not exceed ten thousand rupees;(b)the total agricultural income of the previous year of the Central Government or any State Government or any local authority;(c)[ the agricultural income of the previous year of any individual, Hindu undivided family, company, firm or other association of persons where such agricultural income is derived from] [Clause (c) was substituted by W.B. Act 3 of 1995.]-(i)land which is used for agricultural purposes other than those for producing tea,(ii)land by agriculture other than that for producing tea,(iii)land by the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce, other than tea, raised or received by him fit to be taken to market, or(iv)land by the sale by a cultivator or receiver of rent-in-kind of the produce, other than tea, raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-clause (iii).(d)[ the total agricultural income of the previous years ending on the 31st day of March, 2019 and the 31st day of March, 2020.] [Inserted by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.]
