The Government of West Bengal on March 27, 2026, issued the Bengal Agricultural Income-tax (Amendment) Act, 2026, to further amend the Bengal Agricultural Income-tax Act, 1944.
The following has been stated namely: -
• Section 3 which states “Charge of Agricultural Income-tax” in clause (d) of sub-section (2) for the words, figures and letters “31st day of March, 2026”, the words, figures and letters “31st day of March, 2027” shall be substituted.
This section shall come into force on March 27, 2026, and the other provision of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may, by notification in the Official Gazette, appoint.
[Notification No. 296-L]
