Section 38(2)(a) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 38(2)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)in any case in which-

(i)section 8 or clause (c) of sub-section (1) of section 32 applies, or

(ii)the agricultural income is derived from tea grown in West Bengal and sold by the grower himself or his agent after manufacture, of six years, and