Section 49 in The Assam Agricultural Income-Tax Act, 1939
49. Powers of income-tax authorities of call for papers or documents.
- Nothing in this Act shall be deemed to authorise any of the taxing authorities mentioned in Section 18 to call for any papers or documents for the purposes of ascertaining agricultural income or for any other purpose under this At, except the papers noted below :(1)papers showing the amount of rent which accrued due in the previous year;(2)papers showing the actual receipt of agricultural income by an assessee in the previous year;(3)ledgers, account books and vouchers showing the actual expenditure incurred for which a deduction or exemption is claimed under this Act:Provided that for the purposes of ascertaining agricultural income in regard to tea, the aforesaid taxing authorities may call for any papers produced or liable to be produced before the taxing authorities administering the Income-tax Act, 1961 (43 of 1961).
