Section 19(7) in Karnataka Agricultural Income-Tax Act, 1957
(7)When in the course of the assessment of the total agricultural income of the assessee it is found that a loss has been sustained which he is entitled to have set off under section 15, the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] shall notify to the assessee by order in writing the amount of the loss as computed by him.
