Section 12(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)In computing the total agricultural income of an individual for the purpose of assessment there shall be included-(a)the total agricultural income of his or her family;(b)so much of the total agricultural income of any person or association of persons as arises from assets transferred otherwise than for adequate consideration to the person or association by such individual for the benefit of his or her spouse or minor child (not being married daughters) or both.
