Vidhi Codex

Bare Act

The Bengal Agricultural Income-Tax (Tripura Amendment) Act, 1978

Tax197811 sections

The Bengal Agricultural Income-Tax (Tripura Amendment) Act, 1978 modifies the rules governing agricultural income taxation across the State of Tripura. It applies to individuals, Hindu undivided families, companies, firms, and other associations deriving income from agricultural operations in the state. The law transfers administrative and rule-making authority from central officials to the Tripura State Government and substitutes references to local judicial commissioners with the High Court. Additionally, it mandates that tax returns include proof of tax payment to be valid, shortens statutory time limits for reassessments, converts land measurements to hectares, and establishes updated tax rate slabs for taxpayers.

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  1. 1. Short title and commencement
  2. 2. Amendment of section 8
  3. 3. Amendment of section 21
  4. 4. Amendment of section 22
  5. 5. Amendment of section 24
  6. 6. Amendment of section 38
  7. 7. Amendment of section 45
  8. 8. Amendment of section 49
  9. 9. Amendment of section 57
  10. 10. Amendment of section 63
  11. 11. Amendment of the schedule

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