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THE ASSAM AGRICULTURAL INCOME-TAX ACT,1939

A.	In the case of every company :- (a)The total income of which does not exceed Rs.1,00,000.00 (One lakh) on the whole of the total income	Twenty five paise in the rupee
	(b) The total income of which exceeds Rs.1,00,000.00(One lakh) on the whole of the total income	Thirty paise in the rupee
B.	In the case of persons other than companies :-
	(a) On the first one lakh rupees of total agricultural income	Nil
	(b) On the next fifty thousand rupees of total agricultural income	Ten paise in the rupee
	(c) On the next one lakh rupees of total agricultural income	Twenty paise in the rupee
	(d) On the balance of the total agricultural income	Thirty paise in the rupee