Section 11 in The Bengal Agricultural Income-Tax Act, 1944
11. Prevention of double relief. -
In computing the amount of any allowance or relief from assessment due under sections 6, 7, 8 or clause (c) of section 10 no part of such allowance or relief shall be included which constitutes a ground for [relief in respect of income-tax chargeable under the provisions of the enactments relating to Indian income-tax.] [substituted by W.B. Act 18 of 1989.].
