Section 6(9) in The Bengal Agricultural Income-Tax Act, 1944
(9)when rent derived from such land is rent-in-kind the cost incurred by the assessee-(i)in performing any process contemplated in item (ii) of sub-clause (6) of clause (1) of section 2 for rendering the produce which comprises such rent-in-kind fit to be taken to market;(ii)in transporting such produce to market;(iii)in maintaining in good repair any agricultural implements or machinery and in providing for the upkeep of cattle for the purposes of such process or transport;
