Section 2(4) in The Assam Agricultural Income-Tax Act, 1939
(4)Where the assessee's agricultural income for a period of thirteen months or more is included in his total agricultural income for the transitional previous year the allowance in respect of depreciation admissible under the provisions of this Act be increased by multiplying it by a fraction of which the numerator is the number of months in the transitional previous year and the denominator is twelve;
