Section 10 in The Assam Agricultural Income-Tax Act, 1939
10. Exclusion of agricultural income of certain waqf.
- All agricultural income of Muslim Trusts referred to in Section 3 of the Musalman Wakf Validating Act, 1913, created before the commencement of this Act, shall be excluded from the operation of this Act:Provided that the share of a beneficiary under a trust under the aforesaid Act, of the description commonly known as Wakf-alal-aulad shall not be exempted and the basis of the taxation shall be the share of each beneficiary;Provided further that if a beneficiary's income is assessable under the above-mentioned proviso, the Superintendent of Taxes or Agricultural Income-tax Officer may require the Mutawalli to deduct the amount of the tax from the payment to be made the beneficiary and pay the same to the Superintendent of Taxes or Agricultural Income-tax Officer. On such requisition the Mutawalli shall be liable to pay the same.
