Section 32(1)(a) in The Bengal Agricultural Income-Tax Act, 1944

[Cites 0, Cited by 2] [Section 32(1)] [Section 32] [Entire Act]

State of West Bengal - Subsection

Section 32(1)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)has without reasonable cause failed to furnish the return of his total agricultural income [and except in the case of a company, firm or other association of persons, also his total world income] [Words inserted by W.B. Act 6 of 1975.] which he was required to furnish [* * * *] [Words omitted by W.B. Act 1 of 1992.] under sub-section (1) or sub-section (2) of section 24 or section 38 or has without reasonable cause failed to furnish it within the time allowed and in the manner required by such notice, or

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State of West Bengal - Subsection

Section 32(1)(a) in The Bengal Agricultural Income-Tax Act, 1944