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State of Assam - Section

Section 35E in The Assam Agricultural Income-Tax Act, 1939

35E. Sections 35-B, 35-C and 35-D not to apply in certain cases.

- The provisions for interest as made in Section 35-B, Section 35-C and Section 35-D shall not be applicable in case of an assessee whose agricultural income tax does not exceed two thousand five hundred rupees.