Section 3(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)[ Notwithstanding anything contained in sub-section (1), agricultural income-tax shall not be charged in respect of] [Sub-section (2) was inserted by W.B. Act 6 of 1975. Then there was substitution of some words by W.B. Act 15 of 1983. Finally, the present sub-section (2) was substituted by W.B. Act 29 of 1994 w.e.f. 1.4.94.]-(a)the total agricultural income of the previous year of any individual or Hindu undivided family where such total agricultural income does not exceed ten thousand rupees;(b)the total agricultural income of the previous year of the Central Government or any State Government or any local authority;(c)[ the agricultural income of the previous year of any individual, Hindu undivided family, company, firm or other association of persons where such agricultural income is derived from] [Clause (c) was substituted by W.B. Act 3 of 1995.]-(i)land which is used for agricultural purposes other than those for producing tea,(ii)land by agriculture other than that for producing tea,(iii)land by the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce, other than tea, raised or received by him fit to be taken to market, or(iv)land by the sale by a cultivator or receiver of rent-in-kind of the produce, other than tea, raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-clause (iii).(d)[ the total agricultural income of the previous years ending on the 31st day of March, 2019 and the 31st day of March, 2020.] [Inserted by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.]
