Section 17 in The Kerala Agricultural Income Tax Act, 1991
17. Power to make reduction in rate etc.
- The Government may, by notification in the Gazette, make an exemption, reduction in rate, or other modification in respect of agricultural income tax, in favour of any class of agricultural income or in regard to the whole or any part of the agricultural income of any class of persons or any, institution created for research or for advanced learning in agriculture.Notwithstanding anything contained in this Act, the Government may, in cases where they are satisfied that owners or cultivators of land have consolidated their holdings for the purposes of beneficial enjoyment or for development of agriculture, allow such reduction in the rate of agricultural income tax payable, as may be prescribed in that behalf.
