Section 26B(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)[] [Sub-section (4) with Explanation inserted by W.B. Act 15 of 1983.] After a regular assessment has been made under section 25, any amount paid as advance tax in pursuance of section 26A or of this section shall be deemed to have been paid towards the regular assessment, and where the amount of advance tax paid as aforesaid exceeds the amount payable under the regular assessment the excess shall be refunded to the assessee.Explanation. - In this section, the expression "advance tax" means the agricultural income-tax payable in advance in accordance with the provisions of section 26A or of this section.
