Tamil Nadu Agricultural Income-Tax (Second Amendment) Act, 2000*
| [Tamil Nadu Act No. 21 of 2000] | [31st May, 2000] |
An act further to amend the Tamil Nadu Agricultural Income-tax Act, 1955
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first Year of the Republic of India as follows:
* Received the assent of the Governor on the 31st May, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Agricultural Income-tax (Second Amendment) Act, 2000.
(2) It shall be deemed to have come into force on the 1st day of April, 1993.
2. Amendment of Schedule.- In the Schedule to the Tamil Nadu Agricultural Income-tax Act, 1995 (Tamil Nadu Act V of 1995) (hereinafter referred to as the principal Act), in Part-I, for item 1, the following item shall be substituted, namely:-
"1. In the case of a person other than a company,-
| Where the total agricultural income does not exceed Rs. 28,000. | Nil |
| Where the total agricultural income exceeds Rs. 28,000 but does not exceed Rs. 30,000. | 20 per cent of the amount by which the total agricultural income exceeds Rs. 28,000. |
| Where the total agricultural income exceeds Rs. 30,000 but does not exceed Rs. 50,000. | Rs. 400 plus 30 per cent of the amount by which the total agricultural income exceeds Rs. 30,000. |
| Where the total agricultural income exceeds Rs. 50,000 but does not exceed Rs. 1,00,000. | Rs. 6,400 plus 40 per cent of the among by which the total agricultural income exceeds Rs. 50,000. |
| Where the total agricultural income exceeds Rs. 1,00,000. | Rs. 26,400 plus 50 per cent of the amount by which the total agricultural income exceeds Rs. 1,00,000". |
3. Validation.- Any agricultural income-tax charged or paid which is in conformity with the provisions of the principal Act as amended by section 2 of this Act for the period commencing on the 1st day of April, 1993 and ending with the date of the publications this Act in the Tamil Nadu Government Gazette shall, for all purposes, be deemed to be and to have always been, validly by charged or paid in accordance with law, as if the principal Act as amended by section 2 of this Act had been in force at all material times when such tax was charged or paid and accordingly all acts, proceedings or things done or taken by any authority officer or person in connection with the charge or payment of such Agricultural Income-tax shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with law.