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

State of Kerala - Subsection

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

(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;