Section 26E(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Where as a result of an order under section 31, section 35, section 36, section 37, [section 38A,] [Word, figures and letter inserted by W.B. Act 3 of 1998.] section 39, section 63 or section 64, the amount on which interest was payable under this section or under section 26D has been reduced, the interest shall be reduced proportionately and the excess interest paid, if any, shall be refunded.
