Section 5 in The Bengal Agricultural Income-Tax Act, 1944
5. Heads of Charge to Agricultural Income-tax. -
Save as otherwise provided by this Act, the following heads of agricultural income shall be chargeable to agricultural income-tax, namely :-(i)agricultural income as defined in sub-clause (a) of clause (1) of section 2 (hereinafter referred to as "agricultural income from rent or revenue");(ii)agricultural income as defined in sub-clause (b) of clause (1) of section 2 (hereinafter referred to as "agricultural income from agriculture"), in the manner hereinafter appearing.
