Section 35(4) in The Kerala Agricultural Income Tax Act, 1991
(4)The Agricultural Income tax Officer may serve on any person who has made a return under sub-section (1) or upon ,whom a notice has been served under sub-section (2), a notice requiring him, on a date to be specified therein, to produce or cause to be produced, such accounts or documents as the officer may require:Provided that the officer shall not require the production of any accounts relating to a period more than five years prior to the previous year in the case of an assessee who has furnished a return in accordance with sub- section (1).
