Section 61(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)Where an option is exercisable by an assessee under the proviso to sub-section (3), he shall exercise such option [within sixty days from the end of the previous year or, where a notice under sub-section (2) of section 24 is served,] [substituted by W.B. Act 1 of 1992.] within thirty days from the service of such notice.
