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State of West Bengal - Section

Section 26F in The Bengal Agricultural Income-Tax Act, 1944

26F. [ Sections 26C, 26D and 26E not to apply in certain cases. [Sections 26C to 26G inserted by W.B. Act 15 of 1983.]

- The provisions for interest as made in section 26C, section 26D and section 26E shall not be applicable in case of an assessee whose agricultural income-tax does not exceed two thousand rupees].