Section 22(1)(b) in The Assam Agricultural Income-Tax Act, 1939

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State of Assam - Subsection

Section 22(1)(b) in The Assam Agricultural Income-Tax Act, 1939

(b)has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income and has thereby returned it below its real amount, he may direct that the assessee shall pay by way of penalty, in the case referred to in Clause (a), in addition to the amount of agricultural income-tax payable by him a sum not exceeding that amount, and in the case referred to in Clause (b) in addition to any tax paid by him, a sum not exceeding the amount of the agricultural income-tax which would have been avoided if the income so returned by him had been accepted as the correct income :

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State of Assam - Subsection

Section 22(1)(b) in The Assam Agricultural Income-Tax Act, 1939