The Government of West Bengal, Finance Department (Revenue), on April 2, 2026, issued a notification bringing into effect provisions of the Bengal Agricultural Income-tax (Amendment) Act, 2026 under the powers conferred by section 1(2) of the Act. The notification formalizes the commencement of the amended legislation.
As per the notification, section 1 of the said Act has come into force with immediate effect from the date of its notification. This ensures that the legal framework of the amendment is operational without delay.
Further, the Government has appointed April 1, 2026, as the date from which the provisions of section 2 of the Act shall be deemed to have come into force. This retrospective applicability provides clarity on the effective implementation timeline of the amended provisions.
[Notification No. 603-F.T.]
