Section 8(5)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

[Cites 0, Cited by 0] [Section 8(5)] [Section 8] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 8(5)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(b)in the case of an unregistered firm, the assessing authority may, instead of determining the sum payable by the firm itself, proceed in the manner laid down in clause (a) if, in his opinion, the aggregate amount of the agricultural income tax payable by the partners under such procedure would be greater than the aggregate amount which would by payable by the firm and partners individually if the firm were assessed as an unregistered firm.]

Legal Document View

Unlock Advanced Research with PRISMAI

State of Jammu-Kashmir - Subsection

Section 8(5)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962