Section 3A in The Assam Agricultural Income-Tax Act, 1939
3A.
Notwithstanding anything contained in the provisions of this Act, the tea-garden owned by the Assam Tea Corporation Limited shall not be liable to pay tax under this Act on the total agricultural income of the previous year : Provided that this shall be effective on and from 1st April, 2005 for a period of five years only :Provided further the State Government may, by notification in the Official Gazette, extend the period of exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be specified in the said notification.
