https://www.taxtmi.com/notifications?id=22403 Amendments to the Assam Agricultural Income-tax Act, 1939 clarify that revenue expenditure wholly and exclusively for earning agricultural income is deductible as under the Income tax Act, 1961; provisionally limit interest under section 20C where tax payments meet a threshold; introduce section 20D requiring returns or revised returns when central income-tax computations vary agricultural income, prescribe filing deadlines, preserve the applicable tax rate, permit notices to require revised returns, and impose interest on shortfalls relating to previously unreturned agricultural income while modifying the application of section 20C. en-us Mon, 25 Dec 1989 00:00:00 +0530 Thu, 26 Nov 2009 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22403 Amendments to the Assam Agricultural Income-tax Act, 1939 clarify that revenue expenditure wholly and exclusively for earning agricultural income is deductible as under the Income tax Act, 1961; provisionally limit interest under section 20C where tax payments meet a threshold; introduce section 20D requiring returns or revised returns when central income-tax computations vary agricultural income, prescribe filing deadlines, preserve the applicable tax rate, permit notices to require revised returns, and impose interest on shortfalls relating to previously unreturned agricultural income while modifying the application of section 20C. Notifications Income Tax Mon, 25 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22403