Section 14A(1) in The Assam Agricultural Income-Tax Act, 1939
(1)In any case covered by Sections 13 and 14 where any agricultural income or any part thereof is not specifically received on behalf of any one person, or where the individual shares of the person on whose behalf they are received are determine or known, the tax shall be levied and be recoverable at the rate applicable to the total amount of such income.
