Section 14A in The Assam Agricultural Income-Tax Act, 1939
14A. Residuary provision for computation and recovery of tax in certain cases.
(1)In any case covered by Sections 13 and 14 where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the person on whose behalf they are received are determine or known, the tax shall be levied and be recoverable at the rate applicable to the total amount of such income.(2)Nothing contained in Sections 13 and 14 shall prevent either the direct assessment of the person on whose behalf agricultural income therein referred to is received or the recovery from such persons of the tax payable in respect of such income.
