Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 24A] [Entire Act] State of West Bengal - Subsection Section 24A(2) in The Bengal Agricultural Income-Tax Act, 1944 (2)After a regular assessment under section 25 has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such regular assessment.