Section 17 in The Bengal Agricultural Income-Tax Act, 1944
17. [ Tax deemed to be paid on others' behalf by firms and associations. - [Section 17 was substituted by W.6. Act 28 of 1957.]
A firm or other association of persons which has paid agricultural income-tax under this Act in respect of its agricultural income as such firm or association shall be deemed for the purposes of section 48 to have paid agricultural income-tax on behalf of the partners of such firm or the members of such association, as the case may be, on such part of the agricultural income of every individual partner or member as represents the portion of the agricultural income of such firm or association which is received by such partner or member].
