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[Cites 0, Cited by 0] [Section 48(5)] [Section 48] [Entire Act]

State of West Bengal - Subsection

Section 48(5)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)where the total income of an assessee under [the enactments relating to Indian Income-tax,] [Words substituted by W.B. Act 18 of 1989.] has been computed for the purposes of [those enactments] [Words substituted by W.B. Act 18 of 1989.], that computation shall be accepted as determining the total income under [those enactments] [Words substituted by W.B. Act 18 of 1989.] for the purposes of this Act and if such computation has not been made the total income of an assessee under [those enactments] [Words substituted by W.B. Act 18 of 1989.] shall be computed in the manner prescribed;