Section 2(1)(i) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 2(1)(i) in The Bengal Agricultural Income-Tax Act, 1944

(i)the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling house, or as a store-house or other out-building, and

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State of West Bengal - Subsection

Section 2(1)(i) in The Bengal Agricultural Income-Tax Act, 1944