Section 5(2) in The Kerala Agricultural Income Tax Act, 1991
(2)any such debt or part thereof may be deducted if it has already been written off as irrecoverable in the accounts of an earlier previous year not falling beyond a period of four years immediately preceding the previous year, but the Agricultural income tax Officer, had not allowed it to be deducted on the ground that it had not been established to have become a bad debt in that year:Provided that any amount received in respect of bad debts written off in any year shall be deemed to be agricultural income of the year in which it is received and shall be liable to tax;(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;(l)any expenditure not being in the nature of capital expenditure or personal expenses of the assessee laid out or expended wholly and exclusively for the purpose of deriving the agricultural income;(m)such other deductions including replantations allowance, subject to such limits, conditions or restrictions as may be prescribed generally or in particular cases;(n)in the case of agricultural income derived from land referred to in sub-clause (a) of clause (1) of Section 2-(i)any expenses incurred in the previous year in the collection of agricultural income;(ii)any expenses incurred in the previous year on account of repairs in respect of any capital asset used in connection with the collection of rent due in respect of the land from which the agricultural Income is derived;(o)in the case of agricultural income referred to in sub-clause (b) of clause (1) of Section 2-(i)the expenses other than capital expenditure, incurred in the previous year for cultivating the crop from which the agricultural income is derived and for transporting such crop to market including the, maintenance of agricultural implements and cattle required for such cultivation and transport or both;(ii)any tax, cess or rate paid on the cultivation or sale of the crop from which such agricultural income is derived;(iii)the cost incurred in the previous year in the purchase or replacement cattle or implements, which are necessary for cultivation, to such extent, as may be prescribed, less the amount realised by sale of the cattle or implements replaced or their estimated value;(iv)any sum paid in the previous year in order to effect:-
