Section 2 in The ASSAM TAXATION (ON SPECIFIED LANDS) (AMENDMENT) ACT, 2019
2. Amendment of section 3:
In the principal Act, in section 3, after sub-section (2A), the following new sub-section (28 ), shall be inserted, namely :-"(2B) Notwithstanding anything contained in sub- section (1), no tax shall be levied under sub-section ( 1) in respect of green tea leaves grown or bought by the tea estates for a period of three years on and from the 1st January, 2019."
