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[Cites 0, Cited by 0] [Section 45A(3)] [Section 45A] [Entire Act]

State of West Bengal - Subsection

Section 45A(3)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is provided, to be equal.