Section 5 in The Assam Agricultural Income-Tax Rules, 1939
5.
In respect of agricultural income from tea grown and manufactured by the seller in the State of Assam the portion of the net income worked out under the Indian Income-tax Act and left unassessed as being agricultural, shall be assessed under this Act after allowing such deductions under the Act and the rules made thereunder, so far as they have not been allowed under the Income-tax Act, 1961 (43 of 1961) in computing the net income from the entire operation :Provided that the computation made by the Income-tax Officer shall ordinarily be accepted by the Assam Agricultural Income-tax Officer who may, for his satisfaction under Section 20 of the Assam Agricultural Income-tax Act, obtain further details from the assessee or from the Indian Income-tax Officer, but shall not without the previous sanction of the Additional Commissioner of Taxes or when there is no Joint Commissioner of Taxes, the Assistant Commissioner of Taxes or the Joint Commissioner of Taxes empowered by the Commissioner of Taxes in this behalf require under the proviso to Section 49 the production of account books already examined by the Indian Income-tax Officer for determining the agricultural income from tea grown and manufactured in Assam or refuse to accept the computation of the Indian Income-tax Officer :Note. - (1) The Act applies to income from sales of tea grown and manufactured in Assam irrespectively whether the sale is made within or outside the State of Assam.(2)The deductions referred to above are specified in sub-section (2) of Section 8 and sub-rule (2) of Rule 2 :Provided that all agricultural income mentioned in sub-Clause (1) of Clause (a) of Section 2, or sub-Clause (2) (i), (ii) and (iii) of Clause (a) of Section 2 raised or received by the grower of tea from lands not used for tea but used for cultivation of produce other than tea shall be liable to agricultural income-tax under the Act;Provided also that the agricultural income derived from cultivation by labour force of land attached to a tea garden as ancillary to it from which the garden derives no direct benefit in the shape of rent either in cash or in kind shall not be liable to agricultural income-tax.
