The Assam Agricultural Income Tax Act, 1939 :

In the India's first Income Tax Act of 1860, agricultural income was made taxable like any other source of income and
no distinction was made between agricultural and non-agricultural income for taxation purpose.
In 1886, when a regular Income Tax Act was passed agricultural income was exempted from Income tax.
The Government of India Act of 1935, provided for the distribution of legislative powers between the federal
legislature and the provincial legislature and by enumerating the tax on agricultural income in the provincial list under
entry 41 of the Seventh Schedule, it was made a State subject.
The Constitution of India retained the same provision in entry 46 of List II - State List, in its Seventh Schedule.
Enacted in the year of 1939, the Assam Agricultural Income-tax Act has undergone several amendments from time to
time and came into effect on 1st April 1939.

1. This Act covers agricultural incomes arising from lands situated in the State of Assam.
2. Levies tax on agricultural income in Assam arising from:
a) Rent or revenue derived from agricultural land (Section 2(a)(1)) ie, ‘’Any rent or revenue derived from
land which is used for agricultural purposes, and is either assessed to land revenue in Assam or subject to
a local rate assessed and collected by officers of the Government as such’’.
b) Income from cultivation/agricultural operations (Section 2(a)(2) ie, ‘Any income derived from such land
by –
(i) agriculture, or
(ii) the performance by a cultivator or receiver of rent in kind of any process ordinarily
employed by a cultivator or receiver of rent-in-kind to render the produce raised or received
by him fit to be taken to market, or
(iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him,
in respect of which no process has been performed other than a process of the nature
described in sub-clause (ii)’.
c) Income from cultivation, manufacture and sale of tea are also included in this Act as, Cultivation of tea
means that portion of the income derived from the cultivation, manufacturing and sale of tea as is defined
to be agricultural income for the purpose of the enactments relating to the Indian Income Tax.
"Total agricultural income" means the aggregate of amounts of agricultural income referred to in clause (a) of
section 2 and determined in the manner laid down in or under this Act. (Section 2(p))
3. Where the assessee's agricultural income for a period of thirteen months or more is included in his total agricultural
income for the transitional previous year the allowance in respect of depreciation admissible under the provisions of
this Act shall be increased by multiplying it by a fraction of which the numerator is the number of months in the
transitional previous year and the denominator is twelve. (Section 2(d)(4))
4. The State Government may if it considers it desirable or expedient so to do for avoiding genuine hardship, by
general or special order, grant appropriate relief in any case or class of cases where the transitional previous year is
longer than twelve months. (Section 2(d)(6))
5. "Person" includes – (i) An individual, (ii) A Hindu undivided family, (iii) a company, (iv) a firm, (v) an association
of persons or body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial
juridical person, not falling within any of the preceding sub-clauses. (Section2(m))
6. "Principal Officer" (Section 2(o)) used with reference to any company or association means: -
(i) The secretary, treasurer, manager or agent of the company or association, or
(ii) Any person connected with the company or association upon whom the Superintendent of
Taxes or Agricultural Income-tax Officer has served a notice of his intention of treating him
as principal officer thereof.
7. CHARGE OF AGRICULTURAL INCOME TAX:- (Section 3-17)
Section 3 of the Act provides about the Charge of Agricultural income tax, ‘’Agricultural income-tax at the rate or
rates specified in the Schedule, subject to the provisions of Section 6, shall be charged for each assessment year in
accordance with and subject to the provisions of this Act on the total agricultural income of the previous year of every
person.’’
Section 3A provides that Notwithstanding anything contained in the provisions of this Act, the tea-garden owned
by the Assam Tea Corporation Limited shall not be liable to pay tax under this Act on the total agricultural income of the
previous year: Provided that this shall be effective on and from 1st April, 2005 for a period of five years only:
 Provided further the State Government may, by notification in the Official Gazette, extend the period of
exemption for further periods, not exceeding one year at a time, subject to such conditions and restrictions as may be
specified in the said notification.
Section 4 discussed about the exemption that Except as provided elsewhere in this Act, agricultural income-tax
shall not be assessed on, and be payable by an assessee in respect of –

• Income from a Hindu Joint or Undivided Family- Any income received as a member of a Hindu joint
or undivided family, provided the agricultural income of the family has already been assessed to
agricultural income-tax under this act, is exempt.

And rule 22 of the Assam Agricultural Income-tax Rules, 1939, provides that When a Hindu undivided or
joint family claims partition after being assessed for agricultural income tax but before assets are realized,
the Agricultural Income Tax Officer will investigate. If satisfied, the officer will order that each member
or group be liable for a share of the family's total tax, based on their portion of the property. Despite the
partition, all members remain jointly responsible for the already assessed tax. If no apportionment order is
made, the family is deemed to continue as undivided or joint for tax purposes.
• Shareholders in a Company- Any sum which he receives by way of dividend as a shareholder in any
company where the agricultural income of the company has been assessed.
• Share in a Firm's Agricultural Income- The amount of agricultural income from a firm that has been
assessed to agricultural income-tax, proportionate to the individual's share in the firm at the time of
assessment, is exempt when received by the individual.
• Share in Agricultural Income of an Association of Individuals- Any sum received as a share of
agricultural income from an association of individuals (excluding Hindu joint or undivided families,
companies, or firms), where such income has been assessed to agricultural income-tax under this act, is
exempt.
• Income After Tax Assessment and Realization- Any sum received after the tax on it has been assessed
and realized under Sections 9 to 14 of this act is exempt.
➢ Determination of Agricultural Income
The agricultural income shall be assessed on the net amount of such income determined in the prescribed manner.
Rules prescribing the manner of determining the net amounts of agricultural income following deductions shall be
made from the gross amounts of such income, namely:
• Revenue paid to government or rent to landlords.
• Local rates and village charges.
• Collection charges, maintenance, and repair expenses.
• Interest on loans and depreciation of assets.
• Donations up to Rs. 5 lakh or 10% of income (whichever is less).
• Insurance expenses and other specified expenditures.
And, Income from tea cultivation is partially considered agricultural income and is computed based on the Indian
Income Tax Act, 1961. (Section 8B)
Deductions for Investments and Expenditures: (Section 8)
- Deductions are allowed for investments in plantation development, power generation units, and industrial units.
- Deductions are also provided for specific expenses related to the cultivation and transportation of crops,
maintenance of assets, insurance, and flood control measures.
- An individual’s agricultural income includes the income of a non-separated spouse or minor child derived from joint
ownership or transferred assets. (Section 8A)
Exemptions for Charitable Trusts and Waqf:
- Income derived from property held under trust for charitable or religious purposes is exempt. (Section 9)
Here, ‘purpose of a charitable nature’ includes relief of the poor, education, medical relief and advancement of
any other object of the general public authority.
- Agricultural income of certain Muslim trusts (waqf) is excluded, with exceptions for specific beneficiary shares.
(Section 10)
Assessment of Agricultural Income:
 - Provisions for the assessment of income from land held for the benefit of multiple persons or managed by a common
manager, ie, Where any person holds land, from which agricultural income is derived, as a common manager appointed
under any law for the time being in force or under any agreement or as receiver, administrator, or the like on behalf of
persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of sums payable as
agricultural income-tax by each person on the agricultural income derived from such land and received or receivable by
him shall be assessed on such common manager, receiver, administrator or the like and he shall be deemed to be the
assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same.
(Section 13)
- Liability extends to the Court of Wards, Administrator General, or Official Trustee for income received on behalf of
others. (section14)
Exemption for Life Insurance Payments: (section 15)
- Agricultural income tax is not payable on sums paid for life insurance or deferred annuities, subject to certain
conditions and limits.
Carrying Forward of Losses: (Section 16)
- Losses from agricultural income can be carried forward and set off against future profits for up to three years,
provided the loss return is filed on time.

8. TAXING AUTHORITIES (Section 18)

Income-tax authorities.- (1) There shall be the following classes of Income Tax Authorities for the purpose of this Act,
namely :
(a) Commissioner of Taxes;
(b) Additional Commissioner of Taxes;
(c) Joint Commissioner of Taxes;
(d) Deputy Commissioner of Taxes (Appeals);
(e) Deputy Commissioner of Taxes;
(f) Assistant Commissioner of Taxes;
(g) Agricultural Income Tax Officer;
(h) Superintendent of Taxes;
(i) All Assam Investigation Officer;
(j) Inspector of Taxes;
(k) Agricultural Income Tax Inspector.
(2) The State Government may appoint one Commissioner of Taxes and as many other officers as mentioned in sub-
section (1) of Section 18 as the State Government may deem fit.
(3) The Commissioner of Taxes shall perform his functions in respect of whole of the State of Assam and the other
officers mentioned in sub-section (1) shall perform their functions in respect of such areas or such persons or classes or
persons or of such incomes or classes of incomes or of such cases or classes of cases as the Commissioner of Taxes may,
by notification in the official Gazette, direct.

9. ASSESSMENT, DEDUCTION AND EXEMPTIONS

Section 19: Return of Income
1. Mandatory Filing: Any person whose total agricultural income exceeds the taxable limit must file a return by
September 30th of the relevant assessment year.
2. Notice for Return: The Superintendent of Taxes or Agricultural Income-tax Officer can serve a notice requiring
a return to be filed within 30 days if the person is believed to be assessable under the act.
3. Loss Return: Individuals with a loss of profits can file a return to carry forward losses, adhering to the same
timeline as standard returns.
4. Late Filing: Returns can be filed anytime before the assessment is made if not filed within the original or
extended time.
5. Revised Returns: Individuals can file a revised return before the assessment is made if any errors or omissions
are discovered.
6. Exemption: No need to file a return if already submitted under a notice unless taxes due are fully paid as per the
act.
Section 19A: Signing of Returns
• Returns must be signed by:
• The individual taxpayer.
• In the case of Hindu undivided families, the Karta.
• Principal officers for companies or local authorities.
• Any partner (excluding minors) for firms.
• Any member or principal officer for associations.
• A competent person for others.
Section 19B: Provisional Assessment
1. Summary Assessment: Provisional assessment can be made based on the return and accompanying documents.
2. Allowances and Deductions: Must be considered as per the act and rules.
3. Adjustment and Refund: Any payment made towards provisional assessment is adjusted against regular
assessment, and excess amounts are refunded.
4. Appeal Restrictions: No right to appeal against provisional assessments.
Section 20: Assessment
1. Correct Returns: If satisfied with the correctness of the return, the officer will assess the income and tax
payable.
2. Incorrect/Inaccurate Returns: Notice is served to produce evidence if returns seem incorrect or incomplete.
3. Evidence Review: After reviewing evidence, the officer will assess and determine the tax payable.
4. Failure to Comply: If there is a failure to comply with return filing or notice requirements, the officer will make
a best-judgment assessment.
Section 20A: Discontinued Firms or Associations
• Joint Liability: In case of business discontinuance, all partners or members are jointly liable for assessment and
tax payment for income up to discontinuance.
• Notice Requirement: Notice of discontinuance must be given within 15 days. Failure to do so can lead to
penalties.
Section 20B: Transfer of Property
• Assessment of Predecessor and Successor: Agricultural income is assessed up to the date of succession for the
predecessor and after that for the successor.
• Liability of Successor: If the predecessor cannot be found, the successor is liable for previous and current year
assessments.
Section 20D: Variation Due to Central Assessment
• Revised Returns: If agricultural income is revised due to central assessment under the Income Tax Act, revised
returns must be submitted.
• Timelines: Specific deadlines are provided for submitting revised returns.
• Interest on Shortfall: Assessees are liable to pay interest on tax shortfall from the first day of the next month
after the period specified for submitting the revised return.
Section 21: Cancellation and Fresh Assessment
• Assessment Cancellation: The officer may cancel an assessment and order a fresh one if the assessee proves they
were prevented by sufficient cause from making the return or complying with notices.
Section 22: Penalty for Concealment of Income
1. Penalty Conditions: Penalties may be imposed for failure to file returns without reasonable cause, or for
concealing income or furnishing inaccurate particulars.
2. Exceptions: Penalties are not imposed in cases of low income, failure to comply due to no taxable income, or if
the return is for a non-resident's agent unless notice was served.
3. Hearing Opportunity: No penalty is imposed without giving the assessee a chance to be heard.
4. No Double Penalty: No prosecution if a penalty is already imposed for the same fact.
Section 23: Notice of Demand
• Notice of Demand: When agricultural income-tax or penalty is due, a notice specifying the payable sum must be
served to the assessee by the Superintendent of Taxes or Agricultural Income-tax Officer.
Section 24: Appeal Against Assessment
• Sub-section (1):
 • Appeal to the Deputy Commissioner of Taxes (Appeals) within 30 days against orders (except those by
the Commissioner or Additional/Joint Commissioner of Taxes).
• Extensions for filing appeals may be granted for valid reasons.
• Appeals require prior payment of assessed tax, penalty, or interest unless directed otherwise.
• Commissioner can direct appeals to other specified officers.
• Sub-section (2):
• Appeals must be presented and verified in a prescribed manner.
• Sub-section (3):
• The appellate authority fixes hearing dates, may adjourn hearings, and conduct further inquiries.
• Sub-section (4):
• The appellate authority may confirm, reduce, enhance, annul assessments, set aside assessments for fresh
assessment, or confirm, reduce, annul penalties.
Section 26: Appeal to the Board of Revenue
• Sub-section (1):
• Appeal to the Board within 60 days against orders under Section 24 or revisions under Section 27.
• Sub-section (2):
• Extensions for filing appeals may be granted for valid reasons.
• Sub-section (3):
• Appeals must be presented in a prescribed manner with a fee of 25 rupees.
• Sub-section (4):
• The Board hears the appeal and communicates its decision to the assessee and the Commissioner.
Section 27: Revision by Commissioner
• Sub-section (1):
• The Commissioner can revise orders that are erroneous and prejudicial to revenue, after giving the
assessee an opportunity to be heard.
• Sub-section (2):
• The Commissioner can revise non-prejudicial orders upon a petition within 90 days of communication of
the order.
• Sub-section (3):
• The Commissioner cannot revise orders if an appeal is possible or pending unless waived by the assessee.
• Sub-section (4):
• Provisions detailing cases where the Commissioner cannot revise orders.
Section 28: Reference to High Court
• Sub-section (1):
• The assessee or Commissioner can request the Board to refer a question of law to the High Court within
60 days of the Board's order.
• Sub-section (2):
• The Board draws up a statement of the case and refers it to the High Court.
• Sub-section (3):
• The Board may reject applications if they are time-barred or incompetent.
• Sub-section (4):
• The applicant can apply to the High Court if the Board rejects the application on the ground that no
question of law arises.
• Sub-section (5):
• The applicant can apply to the High Court if the Board rejects the application as time-barred.
• Sub-section (6):
• The High Court can refer cases back to the Board for further details.
• Sub-section (7):
• The High Court decides the question of law and sends its judgement to the Board.
• Sub-section (8):
• The High Court has discretion over costs.
 • Sub-section (9):
• Payment of tax is not stayed pending High Court disposal; excess tax is refunded if reduced.
• Sub-section (10):
• Section 5 of the Indian Limitation Act, 1963 applies to applications to the High Court under this section.
Section 29: Appeal Against Judgement of High Court
• Sub-section (i):
• Appeals to the Supreme Court are possible against High Court judgements in cases certified as fit for
appeal.
• Sub-section (ii):
• Provisions of the Code of Civil Procedure apply.
• Sub-section (iii):
• Effect is given to Supreme Court orders as provided in sub-sections (6) and (8) of Section 28.
Section 30: Income Escaping Assessment
• Income Escaping Assessment: Agricultural income that escaped assessment can be reassessed within eight years.
Assessments are made at the original rate, excluding periods restrained by court orders.
Section 31: Rectification of Mistakes
• Sub-section (1):
• Authorities can rectify apparent mistakes within three years, providing notice and hearing opportunities if
rectifications increase assessments or reduce refunds.
• Sub-section (2):
• Refunds are issued for rectifications reducing the assessment.
• Sub-section (3):
• Notices of demand for enhanced assessments are treated as under Section 23.
Section 32: Tax and Interest Calculation
• Rounding Off: Tax, interest, or refund amounts are rounded to the nearest multiple of ten rupees.
Section 33: Power to Take Evidence on Oath
• Sub-section (1):
• Tax authorities have powers similar to a Civil Court for enforcing attendance, document production, and
issuing witness commissions.
• Sub-section (2):
• Assessees cannot recover rent at a higher rate than mentioned in returns, unless lawfully enhanced.
• Sub-section (3):
• Assessees can apply to correct rent rolls within a year.
• Sub-section (4):
• Tax authorities can reassess income escaping assessment due to incorrect entries corrected.
Section 34: Power to Call for Information
• Information Requirements: Tax authorities can request information from firms, families, trustees, guardians, or
agents for assessment purposes.
Section 34A: Disclosure of Information by Public Servant
• Sub-section (1):
• Confidentiality of particulars in statements, returns, accounts, documents, evidence, or records under this
Act.
• Sub-section (2):
• Unauthorized disclosure by public servants is punishable with imprisonment and fine.
• Sub-section (3):
• Exceptions for disclosures for prosecutions, assessments by other government officers, and audits by the
Controller and Auditor General.
 10. RECOVERY OF TAX AND PENALTIES:-
The provided text outlines the procedures for the recovery of tax and penalties under the Agricultural Income Tax
Act, with a focus on the payment and management of advance tax. Here is a breakdown of the key sections and their
implications:
Advance Tax (Section 35)
1. Mandatory Advance Tax Payment:
• Assessees must pay advance tax based on their agricultural income from the latest assessed previous year.
• This tax is payable in up to four equal instalments on specified dates.
2. Inclusion of Partnership Income:
• For partners in a firm, their share in the firm's agricultural income (based on the firm’s latest assessment)
must be included in their total agricultural income.
Estimate and Payment of Advance Tax by Assessee (Section 35A)
1. Estimate Submission:
• Assessees can submit an estimate if they believe their income and, consequently, their advance tax will be
higher or lower than previously calculated.
• They must pay the estimated advance tax in equal instalments on prescribed dates.
2. Revised Estimates:
• Assessees can submit revised estimates before the due date of the last instalment and adjust their
payments accordingly.
3. First-Time Assessees:
• Those not previously assessed must estimate their current total agricultural income and pay the
corresponding advance tax.
4. Adjustment After Regular Assessment:
• Amounts paid as advance tax are adjusted against the tax payable after regular assessment, with any
excess refunded.
5. Assessment by Tax Officer:
• If an assessee has not paid advance tax, the Agricultural Income Tax Officer can require payment based
on the latest assessment or returns.
Short Payment and Interest (Section 35B)
1. Shortfall in Advance Tax:
• If the advance tax paid is less than 90% of the tax determined on regular assessment, the assessee must
pay simple interest at 2% per month on the shortfall from April of the succeeding year until the regular
assessment month.
2. Additional Payments Before Assessment:
• Interest is calculated up to the month prior to any additional tax payments made before the regular
assessment.
Interest for Non-Payment (Sections 35C and 35D)
1. Non-Payment of Advance Tax:
• Interest at 2% per month is levied if no advance tax is paid as required.
2. Non-Payment After Demand:
• Interest at 2% per month is charged on unpaid taxes after the due date specified in the demand notice until
full payment.
Exceptions and Penalties (Sections 35E - 35H)
1. Exemption for Small Taxpayers:
• Sections 35B, 35C, and 35D do not apply to assessees with agricultural income tax not exceeding ₹2,500.
2. Default and Penalties:
• Assessees who fail to pay advance tax or file estimates on time are deemed in default and face penalties.
3. Deferred Advance Tax:
• Interest at 1.5% per month applies to deferred advance tax payments until the end of the financial year,
after which Section 35C provisions apply.
Mode of Recovery (General)
1. Recovery Process:
 • If tax demands are not met by the specified dates, the assessee is deemed in default, triggering recovery
actions including penalties and arrear recovery as land revenue.
2. Trusts and Wakfs:
• Special provisions apply for the recovery of tax from trustees or Mutawallis of Musalman Wakfs.

11. REFUND:-
Section 39: Refund
1. Refund Mechanism:
• The Superintendent of Taxes or Agricultural Income-tax Officer is responsible for refunding any sum paid
by an assessee that exceeds the amount due under this Act.
• The refund can be made either by cash payment or, at the assessee's option, by setting it off against sums
due for any other assessment year.
2. Interest on Delayed Refunds:
• If a refund is delayed beyond ninety days from when it becomes due, the State Government must pay
simple interest at a rate of twelve percent per annum on the refundable amount.
• This provision does not apply to assessees whose agricultural income tax for that year does not exceed
two thousand five hundred rupees.
3. When Refund is Deemed Due:
• Reduction on Appeal or Revision: Refunds are due from the date the appellate or revisional authority's
order is known to the assessing authority.
• Other Cases: Refunds are due from the date an application for refund is made by the assessee.
Section 39A: Remission
• The State Government has the discretion to remit (waive) the whole or part of the tax, interest, or penalty for any
assessment year.
• Remission is granted based on written reasons, particularly if the assessee has suffered heavy loss due to a
calamity.
Key Points to Note
• Refund Options: Assessees can choose between receiving refunds in cash or having them set off against future
dues.
• Interest on Refunds: The twelve percent interest on delayed refunds provides a financial incentive for timely
refunds.
• Exemptions: Small-scale assessees (tax not exceeding ₹2,500) do not benefit from the interest provision.
• Remission Authority: The State Government's authority to remit taxes underscores its role in providing relief
during calamities.
Practical Implications
• For Assessees:
• Ensure prompt application for refunds to avoid delays.
• Understand the option to set off refunds against future dues for smoother financial planning.
• Monitor the refund process to claim interest on delays, if applicable.
• For Tax Authorities:
• Maintain efficiency in processing refunds to avoid paying interest.
• Record reasons for any remission clearly to ensure transparency and adherence to guidelines.

12. OFFENCES AND PENALTIES:-

1. False Statement in Declaration (Section 40)
• If any person makes a false statement in a verification mentioned in Sections 19, 24, 26, or 27, knowing it
to be false or not believing it to be true, they commit the offence described in Section 177 of the Indian
Penal Code (IPC) (XLV of 1860).
 2. Failure to Furnish Return or Supply Information (Section 41)
• If any person, without reasonable cause or excuse, fails to furnish any of the returns mentioned in Section
19 or Section 34 within the due time, they are punishable with a fine. The fine can extend to five rupees
for every day during which the default continues.
Prosecution Process (Section 42)
1. Initiation of Prosecution
• A person cannot be prosecuted for an offence under Section 40 or 41 except at the instance of the Deputy
Commissioner of Taxes or, in the absence of a Deputy Commissioner of Taxes, the Assistant
Commissioner of Taxes authorized by the Commissioner of Taxes.
2. Show Cause Notice
• Before initiating proceedings against any person under sub-section (1), the Deputy or Assistant
Commissioner of Taxes empowered by the Commissioner must call upon such person to show cause why
proceedings should not be instituted against them.
3. Discretion of Deputy/Assistant Commissioner
• The Deputy or Assistant Commissioner empowered by the Commissioner of Taxes may stay any such
proceedings or compound any such offence as per their discretion.
Legal References
• Section 19, 24, 26, 27, 34: Likely pertain to various declarations, verifications, and returns required under the tax
laws.
• Section 177 of the Indian Penal Code (XLV of 1860): Describes the offence of furnishing false information to a
public servant.

13. OTHERS

1. Place of Assessment (Section 43): Defines the jurisdiction for assessing agricultural income based on the location
of the land from which the income is primarily derived.
2. Bar of Suits in Civil Courts (Section 44): Prohibits the filing of suits in civil courts to challenge or modify
assessments made under the Act, and provides indemnity to government officers acting in good faith.
3. Computation of Period of Limitation (Section 45): Specifies the method for calculating the time limit for filing
appeals under the Act.
4. Appearance by Authorized Representative (Section 46): Allows an assessee to be represented by a duly
authorized person in proceedings before income-tax authorities.
5. Receipts to be Given (Section 47): Mandates the issuance of receipts for money paid or recovered under the Act.
6. Tax Clearance Certificate (Section 47A): Requires tea cultivators to obtain a tax clearance certificate to be
produced at specified checkpoints while transporting tea.
7. Indemnity (Section 48): Provides indemnity to persons deducting, retaining, or paying taxes on behalf of others
under the Act.
8. Powers of Income-tax Authorities (Section 49): Specifies the documents that income-tax authorities can call for
to ascertain agricultural income.
9. Delegation of Powers (Section 49A): Allows the Commissioner of Taxes to delegate powers under the Act to
specified authorities.
10. Rule-making Power (Section 50): Grants the State Government authority to make rules for implementing the
Act.
11. Power to Remove Difficulties (Section 51): Authorizes the State Government to take necessary measures to
address difficulties in implementing the Act.
12. Savings Provisions (Section 52): Specifies that certain provisions of earlier laws and rules regarding tax returns
and interest levy remain in force up to a specified financial year.