Section 35C(1) in The Assam Agricultural Income-Tax Act, 1939
(1)Where on making the regular assessment under Section 20, the Agricultural Income Tax Officer finds that no payment of advance , tax has been made in accordance with the provisions of Section 35 or Section 35-A, interest at the rate of two per centum for each English Calendar month from the first day of April succeeding the financial year in which the advance tax was payable up to the month prior to the month of such regular assessment shall be payable by the assessee.
