Section 51 in The Kerala Agricultural Income Tax Rules, 1991
51.
The return specified in section 35 shall be in Form No.2 and shall be filed before the Agricultural Income Tax Officer on or before 1st July of every assessment year. Every person who has to get his accounts audited as per section 34 shall file the return on or before 31st October of the assessment year along with the audit report in Form No. 38. Every company shall file the return on or before 31st December of the assessment year in Form No.2 along with audited income and expenditure account and balance sheet in Form No. 38. The notice specified in sub-section (4) of Section 35 shall be in the Form No.8.
