Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 26D(2)] [Section 26D] [Entire Act] State of West Bengal - Subsection Section 26D(2)(ii) in The Bengal Agricultural Income-Tax Act, 1944 (ii)thereafter interest shall be calculated under sub-section (1) on the amount by which the tax so paid falls short of the tax determined .on regular assessment.