Section 41(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)No order of assessment under section 23 or of assessment or reassessment under sub-section (1) shall be made after the expiry, in any case in which section 9 or clause (c) of sub-section (1) of section 29 applies, of eight years and, in other case, of five years from the end of the year in which the agricultural income was first assessable :Provided that, nothing contained in this sub-section shall apply to a re-assessment made in pursuance of an order made under section 32, section 33, section 39 or section 40.
