Section 19B(1) in The Assam Agricultural Income-Tax Act, 1939
(1)The Superintendent of Taxes or Agricultural Income-tax Officer may, at any time after the receipt of a return made under Section 19, proceed to make in a summary manner a provisional assessment of tax payable by the assessee on the basis of his return and the accounts and documents, if any, accompanying. Where the amount of tax payable as per provisions assessment exceeds the amount paid or deemed to have been paid, the provisions of Sections 35-C, 35-D and 35-E of the Act shall apply in his case.
