Assam Taxation Laws (Third Amendment) Act, 1989

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....ing; It is hereby enacted in the Fortieth Year of the Republic of India as follows: 1. Short title and commencement.--(1) This Act may be called the Assam Taxation Laws (Third Amendment) Act, 1989. (2) It shall come into force at once. 2. Amendment of Assam Act IX of 1939.--In the Assam Agricultural Income-tax Act, 1939,-- (i) in section 8, in sub-section (2), for sub-clause (vii) of clause (f), the following sub-clause shall be substituted, namely:-- "(vii) Any expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose of earning or deriving the agricultural incomes, provided that such expenditure, if laid out or expended wholly and exclusively for the purpose ....

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.... period to the Superintendent of Taxes or Agricultural Income-tax Officer disclosing therein his agricultural income as enhanced or reduced as aforesaid. (2) The return or revised return under sub-section (1) shall be submitted in a case, in which the income has been or is revised under the Income-tax Act, 1961, on or before 31st December, 1989, not later than 31st March, 1990, and in any other case, within sixty days of such revision. (3) All the provisions of this Act, except to the extent specified in this section, shall, so far as may be, apply to a return or a revised return submitted under this section as if such return or revised return were submitted under section 19. (4) The rate of tax applicable to the agricultural incom....

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....elegation of powers.--The Commissioner of Taxes may delegate by notification in the Official Gazette any of his powers under section 27 to any authority not below the rank of Deputy Commissioner of Taxes."; (v) for the words "Indian Income-tax Act" and the words, brackets and figures "Indian Income-tax Act (XI of 1922)", wherever they occur, the words, brackets and figures "Income-tax Act, 1961 (43 of 1961)" shall be substituted. 3. Amendment of Assam Act XVII of 1947.--In the Assam Sales Tax Act, 1947,-- (i) in section 32, in sub-section (1), in the first sentence, between the words "dealer" and "may", the words "or the Commissioner" shall be inserted; (ii) in Schedule III, in item No. 20, after clause (iii), the following shal....