Section 12(v) in Assam State Acquisition of Zamindaries Act, 1951
(v)Any sum which was payable by such proprietor or tenure-holder as income-tax in respect of income included as gross income under section 11 other than agricultural income derived from such estate or tenure calculated on the basis of an average of such income-tax payable for 15 agricultural years immediately preceding the date of vesting : provided that the rate of income-tax shall be calculated at the rate of assessment which would have been applicable, if the proprietor or tenure-holder and no income other than income derived from such estate or tenure :
