Section 15(1)(a) in The Assam Agricultural Income-Tax Act, 1939

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State of Assam - Subsection

Section 15(1)(a) in The Assam Agricultural Income-Tax Act, 1939

(a)Agricultural income-tax shall not be payable by an assessee in respect of any sum paid by him out of his total agricultural income to affect an insurance on his own life or on the life of his wife or his child or children, or in respect of a contract for a deferred annuity on his own life or on life of his wife, or as a contribution to any provident fund to which the Provident Funds Act, 1925, applies :

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State of Assam - Subsection

Section 15(1)(a) in The Assam Agricultural Income-Tax Act, 1939