Section 9(6) in The Kerala Agricultural Income Tax Act, 1991
(6)If the investment in respect of which deduction is made under subsection (4) is not utilised within the state as provided therein or is sold or transferred within a period of five years from the date of such investment, the deduction made in respect there of shall be deemed to be the agriculture income derived by the company during the year in the period of three years from the date of investment is expired or, as the case may be, during the year in which the state of transfer takes place and agriculture income shall be computed accordingly.
