Section 2(2)(v) in The Assam Agricultural Income-Tax Rules, 1939

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State of Assam - Subsection

Section 2(2)(v) in The Assam Agricultural Income-Tax Rules, 1939

(v)where the assessee's accounts in respect of any part of his agricultural income are kept not on cash basis but on mercantile basis, such sums as has actually been written off as bad debt in his books in respect of that part of his income; provided the sum became actually bad and became so in the previous agricultural year.

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State of Assam - Subsection

Section 2(2)(v) in The Assam Agricultural Income-Tax Rules, 1939