Section 10 in The Maharashtra Agricultural Income Tax Act, 1962
10. Computation of allowances where lands extend beyond the State.
- Where an allowance admissible under section 7, 8 or 9 is in respect of a common payment made for the purpose of deriving agricultural income from land partially in, and partially without, the State, such allowance shall be calculated as such proportion to the common payment as the agricultural income derived from the land within the State bears to the agricultural income derived from all the land both within and without the State in respect of which such common payment is madeNotes. - This section deals with the computation of allowances where lands extend beyond the State. It provides that the allowance will be calculated as such proportion to the common payment on the agricultural income derived from the, and within the State bears to the agricultural income derived from all the land both within and without the State in respect of which common payment is made.
