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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(1)(B) in The Kerala Agricultural Income Tax Act, 1991

(B)in any area within such distance, not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in item (A), as may be specified by the Central Government under the proviso to sub-clause (c) of clause (1) of Section 2 of the Income Tax Act, 1961 (Central Act 43 of 1961);