Section 19(1) in The Assam Agricultural Income-Tax Act, 1939
(1)Every person, if his total agricultural income in respect of which he is assessable under this Act during the previous year exceeded the limit of the taxable income prescribed in Section 6, shall furnish before the 30th day of September of the relevant assessment year, a return of his agricultural income or the agricultural income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars, as may be prescribed :[* * *]
