Section 1 in The Bengal Agricultural Income-Tax Act, 1944
1. Short Title, Extent and Commencement. -
(1)This Act may be called the Bengal Agricultural Income-tax Act, 1944.(2)It extends to the whole of [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.],(3)It shall be deemed to have come into force on the 1st day of April, 1944.
