Assam Agricultural Income-tax Act, 1939 [A11-XBJ]

As at 7 September 2026. In force from 19 May 1939.

Dates: made 19 May 1939; in force 19 May 1939; ceased none recorded. Gazette: none recorded. Band A.

Jurisdiction: Assam [IN-AS].

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Assam Agricultural Income-tax Act, 1939, Assam Act 9 of 1939 [A11-XBJ]. Machine: A11-XBJ.

Sections (32)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S2D-WJE]

Section 2. Definitions [S2D-WKC]

Section 3. Appointment of Board [S2D-WM2]

Section 4. Registration of principal officers [S2D-WN0]

Section 5. Prohibition of the representation of another person without licence [S2D-WP6]

Section 6. Grant of licence [S2D-WQ4]

Section 7. Maintenance of records and furnishing of returns [S2D-WRT]

Section 8. Powers of Assessing Officer [S2D-WSR]

Section 9. Power to issue directions [S2D-WTY]

Section 10. Power to exempt [S2D-WVW]

Section 11. Registration of assessees [S2D-WWJ]

Section 12. Prohibition of the payment of sums liable to deduction without licence [S2D-WXG]

Section 13. Grant of licence [S2D-WYP]

Section 14. Maintenance of records and furnishing of returns [S2D-WZM]

Section 15. Powers of Assessing Officer [S2D-X0B]

Section 16. Power to issue directions [S2D-X19]

Section 17. Power to exempt [S2D-X2F]

Section 18. Registration of deductors [S2D-X3D]

Section 19. Prohibition of the management of a company without licence [S2D-X43]

Section 20. Grant of licence [S2D-X51]

Section 21. Maintenance of records and furnishing of returns [S2D-X67]

Section 22. Powers of Assessing Officer [S2D-X75]

Section 23. Power to issue directions [S2D-X8V]

Section 24. Power to exempt [S2D-X9S]

Section 25. Registration of representative assessees [S2D-XAZ]

Section 26. Penalty for contravention [S2D-XBX]

Section 27. Offences by companies [S2D-XCK]

Section 28. Appeal [S2D-XDH]

Section 29. Cognizance of offences [S2D-XEQ]

Section 30. Protection of action taken in good faith [S2D-XFN]

Section 31. Power to make rules [S2D-XGE]

Section 32. Power to remove difficulties [S2D-XHC]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (1)

Amends: Assam Agricultural Income-tax (Amendment) Act, 1969 [A12-04F], 14 April 1969. "section 20 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)".

Not held (0)

none