Section 61(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Where an assessee is a company not having a registered office in [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] or is a firm or other [association of persons] [substituted by W.B. Act 3 of 1949.], it shall be assessed by the Agricultural Income-tax Officer of the area where the principal accounts relating to its agricultural income are kept.
