Section 15(1) in The Kerala Agricultural Income Tax Rules, 1991
(1)The option for compounding as provided in sub-section (1) of section 13 for the year 1990-91 or for any year after 1990-91 shall be in Form 1 A and shall be sent to the Agricultural Income Tax Officer so as to reach him on or before the 1st day of July of every succeeding year along with return in Form No.1 and thereafter option may be renewed once in every three years on or before the 1st day of July. If it is not so renewed by an application, it shall be presumed that the assessee had elected to continue the assessment under section 13.
