>> AEG T-FIT - १७७/७१ Registered No. 768/97 SN THE ASSAM GAZETTE जजाधावन EXTRAORDINARY शा FEYS Bl 2T PUBLISHED BY THE AUTHORITY नशे 377 फिलिशूव, (साथवाव, 10 उिटइ्स्व, 2007, 19 e, 1929 (लक) ____ सव0, 377 शिंश्ण, णितक, 100 0600, 2007, 190 2 छाबीवजवाव, 1929 (3.) 377 Dispur, Monday, 10th December, 2007, 19th Agrahayana, 1929 (S.E. GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 7th December, 2007 No. LGL. 22/2002/90. -- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. XXV OF 2007 (Received the assent of the Governor on 5th December, 2007) THE ASSAM AGRICULTURAL INCOME TAX (SECOND AMENDMENT) ACT, 2007 AN ACT
_“_“__2______4—#—_23 72 THE ASSAM GAZETTE EXTRAORDINARY, BECEMBER 10, 2007 further to amend the Assam Agricultural Ingome Tax Act, 1939. » Preamble. Whereas it is expedient further to amend the Assam 25580 Agricultural Income Tax Act, 1939, hereinafter referred to as the oAfclt 913x9 principal Act., in the manner hereinafter appearing ; It is hereby enacted in the Fifty-eighth Year of Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Agricultural Income Tax extent and (Second Amendment) Act, 2007. commencement. (2) It shall have the like extend as the principal Act. (3) 1t shall be deemd to have come into force on the first day of April, 2007. Amendment of 2. Inthe principal Act, in section 8, in sub-section (2), - Section 8. (1) in clause (f), sub-clause (vii) shall be omitted ; (11) inclause (h), in the second proviso, in the last portion, beginning with the word, "from which" and ending with the words "Indian Income Tax Act" shall be omitted and before the portion so omitted punctuation mark"." full stop shall be inserted. I Substitution of In the principal Act, for the existing Schedule, the following proviso shall existing Schedule. be substituted, namely :- "SCHEDULE [(See Section 2(0a), 3 and 6)] A. Inthe case of every company :- (a) The total income of which does not exceed Twenty five paise in the rupee. Rs. 1,00,000.00 (one lakh) on the whole of the total income. (b) The total income of which exceeds Thirty paise in the rupee. Rs. 1,00,000.00 (one lakh) on the whole of the total income. B. Inthe case of persons other than companies :- (a) On the first one lakh rupees of total Nil agricultural income. (b) On the next fifty thousand rupees of total ten paise in the rupee. agricultural income. (0) On the next one lakh rupees of total - Twenty paise in the rupee. agricultural income. (d) On the balance of the total Thirty paise in the rupee.” agricultural income. MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department. GUWAHATI- Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 753-500-600-10-12-2007.