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[Cites 0, Cited by 0] [Section 44(1)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(1)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)on any reduction or enhancement made in the agricultural income of the firm in terms of any proceedings under this Act, that the share of the partner in the agricultural income of firm has not been included in the assessment of the partner or if included is not correct, the Agricultural Income tax Officer may amend the order of assessment of the partner with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be, and the provisions of Section 42 shall, so far as may be, apply thereto, the period of four years specified in that section being reckoned from the date of the final order passed in the case of the firm.