Section 2(1)(a) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

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State of Jammu-Kashmir - Subsection

Section 2(1)(a) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(a)any rent or income derived from land which is either assessed to land revenue or subjected to a local rate assessed and collected by the officer of the Government as such, and is used for

(i)cultivation of saffron ;

(ii)production of fruit and fruit plants.

(iii)production of vegetables or seeds of vegetables, flowers or bulbs of flowers or flower plants ;

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State of Jammu-Kashmir - Subsection

Section 2(1)(a) in The Jammu and Kashmir Agricultural Income Tax Act, 1962