Section 54 in The Maharashtra Agricultural Income Tax Act, 1962
54. Reciprocal relief in respect of double taxation with other Governments.
(1)The State Government may, by notification in the Official Gazette, make provision for the granting of relief in respect of agricultural income on which both agricultural income-tax under this Act and other income-tax have been paid.(2)For the purposes of this section "other income-tax" means any income-tax, super-tax or sur-tax charged under any law in force of any State other than the State of Maharashtra where the laws of such State provide for relief in respect of tax charged on income both in such State and in this State which appears to the State Government to correspond to the relief which may be granted under this section.
