Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 98(2)] [Section 98] [Entire Act] State of Kerala - Subsection Section 98(2)(d) in The Kerala Agricultural Income Tax Act, 1991 (d)the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture including deduction towards initial depreciation