Section 26E(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)Where on making the regular assessment under section 25 the Agricultural Income Tax Officer finds that no payment of advance tax has been made in accordance with the provisions of section 26A or section 26B, interest at the rate of two per centum for each English calendar month from [the first day of the month next following the prescribed date of payment of the last instalment of the advance tax] [Words substituted by W.B. Act 3 of 1998.] up to the month prior to the month of such regular assessment shall be payable by the assessee.
