Section 35A(6) in The Assam Agricultural Income-Tax Act, 1939
(6)If after the making of an order by the Agricultural Income Tax Officer under sub-section (5) and at any time before the 1st day of March, a return of agricultural income is furnished under Section 19 or a regular assessment is made in respect of a previous year later than referred to in sub-section (5), the Agricultural Income Tax Officer may make an amended order and issue to such assessee a notice of demand under Section 23 requiring the assessee to pay, on or before the due date or each of the dates prescribed under Section 35 failing after the date of the amended order, the appropriate percentage so prescribed under Section 35, of the advance tax computed on the basis of the total agricultural income returned or in respect of which regular assessment aforesaid has been made.
