Section 39A in The Bengal Agricultural Income-Tax Act, 1944
39A. [ Mistake in the determination of interest.- [Section 39A inserted by W.B. Act 15 of 1983.]
Where there is an apparent mistake in the determination of interest under this Act, the Agricultural Income-tax Officer may, on his own motion or upon application made by the assessee within six months from the date of such determination, rectify such mistake and issue a fresh notice of demand].
