Section 15(1)(b) in The Assam Agricultural Income-Tax Act, 1939

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State of Assam - Subsection

Section 15(1)(b) in The Assam Agricultural Income-Tax Act, 1939

(b)Nothing in this sub-section shall be deemed to entitle an assessee, who is assessed to income-tax under the Indian Income-tax Act as amended up-to-date, to claim a deduction in respect of any sum paid by him, as mentioned in Clause (a), if such sum was exempted under Section 15 of the Act.

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State of Assam - Subsection

Section 15(1)(b) in The Assam Agricultural Income-Tax Act, 1939