Section 19 in The Assam Agricultural Income-Tax Act, 1939
19. Return of income.
(1)Every person, if his total agricultural income in respect of which he is assessable under this Act during the previous year exceeded the limit of the taxable income prescribed in Section 6, shall furnish before the 30th day of September of the relevant assessment year, a return of his agricultural income or the agricultural income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars, as may be prescribed :[* * *](2)In the case of any person who, in the opinion of the Superintendent of Taxes or Agricultural Income-tax Officer is assessable under this act whether on his own total agricultural income or on the total agricultural income of any other person during the previous year, the Superintendent of Taxes or Agricultural Income-tax Officer, may before the end of the relevant assessment year, serve a notice upon him requiring him to furnish, within thirty days from the date of service of the notice, a return of his agricultural income or the agricultural income of such other person during the previous year, in the prescribed form verified in the prescribed manner and setting forth such other particulars as may be prescribed :[* * *](3)If any person who has not been served with a notice under sub-section (2) has sustained a loss of profits or gains in any previous year and claims that the loss or any part thereof should be carried forward under sub-section (2) of Section 16 he may furnish, within the time allowed under sub-section (1) a return of loss in the prescribed form and verified in the prescribed manner and containing such other particulars as may be prescribed, and all the provisions of this Act shall apply as if it were a return under sub-section (1).(4)Any person who has not furnished a return within the time allowed to him under sub-section (1) or sub-section (2), may furnish the return before the assessment is made [***].(5)If any person having furnished a return under sub-section (1) or sub Section (2), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the assessment is made [* * *].(6)No return under sub-section (1) need be furnished by any person for any previous year if he has already furnished a return of agricultural income for such year in accordance with the provisions of sub-section (2):Provided that no return submitted under this section shall be valid unless the taxes due for the year is paid in full in accordance with the provisions of the Act.
