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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(2)(k) in The Kerala Agricultural Income Tax Act, 1991

(k)any sum paid during the previous year to an employee as gratuity in accordance with the provision of the payment of Gratuity Act, 1972 (Central Act 39 of 1972) less such amount if any claimed in any previous year towards provision for gratuity in respect of such employee;