Section 49(3) in The Assam Agricultural Income-Tax Act, 1939
(3)ledgers, account books and vouchers showing the actual expenditure incurred for which a deduction or exemption is claimed under this Act:Provided that for the purposes of ascertaining agricultural income in regard to tea, the aforesaid taxing authorities may call for any papers produced or liable to be produced before the taxing authorities administering the Income-tax Act, 1961 (43 of 1961).
