Section 14(2) in The Assam Agricultural Income-Tax Rules, 1939
(2)Salamis or premia received by landlord for settlement of waste lands or abandoned holdings for agricultural purposes, salaries or premia or fees paid to a landlord for recognition of a transfer of a holding from one tenant to another, all Malikana receipts by landlords, are instances of income derived from land and assessable to agricultural income-tax and should be returned in the Form.
