https://www.taxtmi.com/caselaws?id=8517 Section 53C of the Mysore Agricultural Income-tax Act, 1957 extends the Act's provisions on charge, assessment, collection and recovery to super-tax, except section 3(1); on that construction, the rebate and exemption scheme in section 3(2) and section 12, including exemptions linked to agricultural income-tax, applies equally to super-tax assessments. The result is that rebates for life insurance premia and donations to approved institutions are available in computing super-tax, because the assessment machinery incorporates those relief provisions and they are not excluded by section 53C. en-us Wed, 26 May 1971 00:00:00 +0530 Mon, 27 Apr 2009 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8517 Section 53C of the Mysore Agricultural Income-tax Act, 1957 extends the Act's provisions on charge, assessment, collection and recovery to super-tax, except section 3(1); on that construction, the rebate and exemption scheme in section 3(2) and section 12, including exemptions linked to agricultural income-tax, applies equally to super-tax assessments. The result is that rebates for life insurance premia and donations to approved institutions are available in computing super-tax, because the assessment machinery incorporates those relief provisions and they are not excluded by section 53C. Case-Laws Income Tax Wed, 26 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8517