Section 4A in The Assam Agricultural Income-Tax Act, 1939
4A. [ Exemption from payment of Tax Payment of Tax Payable under the Act. [Inserted by Assam Act No. 7 of 2017, dated 30.3.2017.]
- Subject to such conditions as it may impose, the State Government may, if it is necessary so do in the public interest, by notification in the Official Gazette, grant exemption from payment of the whole or any part of the tax payable under the provisions of this Act:Provided that the State Government may grant such exemption retrospectively.]
