Section 4 in The Bengal Agricultural Income-Tax Act, 1944
4. Total Agricultural Income.
- Subject to the provisions of this Act, the total agricultural income of any previous year of any person comprises all agricultural income derived from land situated within [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] and received by him within or without [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], including any Local Cess and Education Cess payable in respect of such land to such person under the Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, respectively, but does not include-(a)any agricultural income derived from land situated without [West Bengal] [Substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.],(b)[ any agricultural income derived from property held under trust including Muslim trusts commonly known as Wakf-al-al-aulad or other legal obligation wholly or in part for religious or charitable purposes, to the extent to which such income is applied to such purposes] [Substituted by W.B. Act 22 of 1977.].Explanation. - [In this clause] [Words substituted by W.B. Act 22 of 1977.] "charitable purpose" includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.
