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State of Assam - Section

Section 14 in The Assam Agricultural Income-Tax Rules, 1939

14.

The return of total income required under sub-section (1) or sub-section (2) of Section 19 shall be in the following form and shall be verified in the manner indicated in Section 19A.Form of Return of Total Agricultural Income under Section 19(1) or 19(2) of the Assam Agricultural Income- tax Act, 1939Agricultural Income-tax year 2000-2000Name of assessee....................Designation.........................Address.............................Statement of total agricultural income during the previous year
Sources of income Amount of income Amount of Tax Payable Tax already paid
1 2 3 4
  Rs.p. Rs.p. Rs.p.
1. Rent or revenue derived fromland which is used for agricultural purposes and either assessedto land revenue in Assam or subject to a local rate assessed andcollected by officers of the State Government as such-Details shown in Schedule A.(SeeNote 2)2. Income derived from such landby-(i) Agriculture.........(ii) The performance by acultivator or receiver or rent-in-kind of any process ordinarilyemployed by a cultivator or receiver or rent-in-kind or renderthe produce raised or received from him fit to be taken tomarket, or........(iii) The sale by a cultivator orreceiver of rent-in- kind of the produce raised or received byhim in respect of which no process has been performed other thana process of the nature described in sub-clause (ii).........Details shown in Schedule B(SeeNote 3)(iv) Agricultural income from thecultivation, manufacture and sale of tea........Details shown in Schedule C(SeeNote 4)3. Amount paid vide challan No. ........ Dated..........      
Total..........      
Deductions claimed-(a)on account of insurance premium;(b)on account of sums paid in respect of a contract for a deferred annuity;(c)on account of contribution to any provident fund to which the Provident Funds Act, 1925 applies.(See Note 5)I declare to the best of my knowledge and belief that the information given in the above statement is correct and complete; that the amounts of income shown are truly stated and relate to the year ended , that no other agricultural income was received by me/by the person on whose behalf this return is made.Date ............Signature .......N.B. (a) All agricultural income derived from any land situated in the Province of Assam by a person who does not reside in the Province or resides in it but is temporarily absent therefrom, is liable to be assessed to agricultural income-tax and must, therefore be entered in this Form.(b)All agricultural income received by a person in any capacity whatsoever, whether as owner or as a holder of any property for himself or for any other, or partly for his own benefit and partly for another either as owner, trustee, receiver, common manager, administrator or executor or in any capacity recognised by law, must be returned in the Form.Notes for guidance in filling up Return under-section (1) or (2) of Section 19Note 1. Every person or association of individuals whose total agricultural income exceeds Rs. 12,000 is required to make a return of his total agricultural income whether or not he has been served with an individual notice under Section 19(2) of the Act.Note 2. (1) Rent from land, received in cash or in kind by a proprietor, tenure holder, mortgagee in possession, lessee, or any settlement holder is assessable to agricultural income-tax and should be returned in the Form.
(2)Salamis or premia received by landlord for settlement of waste lands or abandoned holdings for agricultural purposes, salaries or premia or fees paid to a landlord for recognition of a transfer of a holding from one tenant to another, all Malikana receipts by landlords, are instances of income derived from land and assessable to agricultural income-tax and should be returned in the Form.
(3)For the rate of depreciation permissible under the Act see Rule 6 of the Assam Agricultural Income-tax Rules, 1939. The depreciation is to be calculated on the written down value in the year of the assessment.
(4)The expression 'Malikana' of which deduction can be claimed, vide clause (k) of Section 7, means the amount annually paid by one proprietor to another proprietor. There is another kind of Malikana payable by Government to certain proprietors under certain conditions; such malikana is agricultural income and is liable to be assessed and should be returned in this Form.Note 3. Income from cultivation or other agricultural operations in respect of lands, includes profit earned by a cultivator by a sale of his raw produce even if he keeps a shop for his retail vend of such produce, income derived by utilising the raw produce of his own lands for the purposes of manufacture of goods by a manufacturer who carries on partly agricultural and partly non-agricultural operations such as those done in sugar factory or in rice or oil mills and the income derived by a land owner who grows on his own land, which is assessed to land revenue or is liable to local rate, forests or tress or tea seeds or coffee and derives income therefrom : are instances of agricultural income. All such incomes as well as those derived from dairy and poultry framing, bathans (buffalo Khutis), fruits and flower gardening, lac and cotton growing which are agricultural must be shown in the return.Note 4. If in respect of the accounting year concerned in the case, your income derived from the tea business (Cultivation, manufacture and sale) has been determined by the Indian Income- tax Officer then the income to be shown against item 2(iv) is the portion of the agricultural income as computed for the purpose of Indian Income-tax subject to such deduction under sub-section (2) of Section 8 and sub-rule (2) of Rule 2 in so far as they have been already made in computation of the Indian Income-tax Act, 1961 (43 of 1961). Income to be shown against item 2(iv) is the agricultural income assessable to tax under Section 19B.Note 5. - (1) Deductions from total agricultural income can only be made for insurance premia in respect of insurance on your own life or on the life of your child or children or in respect of a contract for a deferred annuity on your own life or on the life of your wife, or as contribution to any Provident Fund to which the Provident Funds Act, 1925 applies. No deduction is permissible in the case of any other form of life insurance except in the case of a Hindu undivided or joint family where deductions are permissible on account of premia paid to effect an insurance on the life or any male member of the family.
(2)The aggregate of the sums exempted under Section 15 shall not exceed one sixth of your total agricultural income].