Section 3(2)(c) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 3(2)(c) in The Bengal Agricultural Income-Tax Act, 1944

(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).

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State of West Bengal - Subsection

Section 3(2)(c) in The Bengal Agricultural Income-Tax Act, 1944