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[Cites 0, Cited by 0] [Section 2(2)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(2)(iii) in The Assam Agricultural Income-Tax Act, 1939

(iii)the sale by a cultivator or receiver of rent-in- kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-Clause (ii);