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Report No. 49

4. Constitutional provisions as to income-tax-Matters within the competence of States.-

While the above provisions are strictly confined to a tax on income other than agricultural income, there is, as regards tax on agricultural income, a specific entry,1 assigning to the States the power to legislate on "Taxes on agricultural income". There is also,2 in the State List, an entry relating to land revenue, which, however, is not very material for the present purpose.

1. Constitution, State List, entry 46.

2. Ibid., entry 45.

The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 Back

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