Section 5(2) in The Assam Agricultural Income-Tax Rules, 1939
(2)The deductions referred to above are specified in sub-section (2) of Section 8 and sub-rule (2) of Rule 2 :Provided that all agricultural income mentioned in sub-Clause (1) of Clause (a) of Section 2, or sub-Clause (2) (i), (ii) and (iii) of Clause (a) of Section 2 raised or received by the grower of tea from lands not used for tea but used for cultivation of produce other than tea shall be liable to agricultural income-tax under the Act;Provided also that the agricultural income derived from cultivation by labour force of land attached to a tea garden as ancillary to it from which the garden derives no direct benefit in the shape of rent either in cash or in kind shall not be liable to agricultural income-tax.
