Section 18(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Any person receiving agricultural income as referred to in sub-section (1) may, before paying to any beneficiary any share of such agricultural income to which such beneficiary is entitled, deduct from such share the amount of agricultural income-tax or its equivalent value in kind if such share is paid in kind reteably paid in respect of such share.Explanation. - In this section "beneficiary" means a person entitled according to law to a portion of the agricultural income derived from such land.
