Section 9 in The Bengal Agricultural Income-Tax Act, 1944
9. Computation of Allowances "Where Estates Extend beyond West Bengal. -
Where an allowance admissible under sections 6, 7, or 8 is in respect of a common payment made for the purpose of deriving agricultural income from land part of which is within and part without [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] such allowance shall be calculated as such proportion of the common payment as the agricultural income derived from the land within [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] bears to the agricultural income derived from all the land both within and without [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] in respect of which such common payment is made.
