(2)in relation to the assessment year commencing on the 1st day of April, 1970, or any subsequent assessment year ][but before the 1st day of April, 1993] [ Inserted by Act 18 of 1992, Section 89 (w.e.f. 1.4.1993).]-(i)[ animals; [Substituted by Act 46 of 1964, Section 2, for Clauses (b), (c) and (d) (w.e.f. 1.4.1965).](ii)a right to ] [any annuity (not being an annuity purchased by the assessee or purchased by any other person in pursuance of a contract with the assessee)] [ Substituted by Act 20 of 1974, Section 14, for " any annuity" (w.e.f. 1.4.1975).][in any case where the terms and conditions relating thereto preclude the commutation of any portion thereof into a lump sum grant; [Substituted by Act 46 of 1964, Section 2, for Clauses (b), (c) and (d) (w.e.f. 1.4.1965).](iii)any interest in property where the interest is available to an assessee for a period not exceeding six years from the date the interest vests in the assessee:][Provided that in relation to the assessment year commencing on the 1st day of April, 1981, ] [Substituted by Act 44 of 1980, Section 36, for the proviso (w.e.f. 1.4.1981). Earlier the proviso was added by Act 19 of 1970, Section 26 (w.r.e.f. 1.4.1969). ][and the assessment year commencing on the 1st day of April, 1982] [ Substituted by Act 14 of 1982, Section 33, for " or any subsequent assessment year" (w.e.f. 1.4.1983).][, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely:--(i)(a)agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation;(b)any building owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation:Provided that the building is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of the rent or revenue by reason of his connection with the land requires as a dwelling-house or a store-house or an outhouse;(c)animals:Provided further that in relation to the assessment year commencing on the 1st day of April, 1983, or any subsequent assessment year, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely:--(i)(a)agricultural land and growing crops (including fruits on trees), grass or standing trees on such land;(b)one building or one group of buildings owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land:Provided that such building or group of buildings is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of rent or revenue by reason of his connection with the land requires as store-house or for keeping livestock;(c)animals:][Provided further that in relation to the assessment year commencing on the 1st day of April, 1983, or any subsequent assessment year, this sub-clause shall have effect subject to the modification that for itsm (i) thereof, the follwing item shall be substituted, namely :-(i)(a)agricultural land and growing crops (including fruits on trees), grass or standing trees on such land;(b)one building or one group of buildings owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land:Provided that such building or group of buildings is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of rent or revenue by reason of his connection with the land requires as storehouse or for keeping livestock;(c)animals:] [ Inserted by Act 14 of 1982, Section 33 (w.e.f. 1.4.1983).][Provided also that] [ Subsituted by Act 14 of 1982, Section 33, for " Provided further that" (w.e.f. 1.4.1983).] in relation to the State of Jammu and Kashmir, this sub-clause shall have effect subject to the modification that for the assets specified in [item (i)] [ Substituted by Act 20 of 1974, Section 14, for " items (i) to (iii)" (w.e.f. 1.4.1975).] of this sub-clause, the assets specified in [items (i) to (iii) of sub-clause (1) shall be substituted and the other provisions of this Act shall be construed accordingly;] [ Substituted by Act 20 of 1974, Section 14, for " items (i) to (v)" (w.e.f. 1.4.1975).](ea)[ "assets", in relation to the assessment year commencing on the 1st day of April, 1993, or any subsequent assessment year, means--] [Inserted by Act 18 of 1992, Section 89 (w.e.f. 1.4.1993). ](i)[ any building or land appurtenant thereto (hereinafter referred to as "house"), whether used for residential or commercial purposes or for the purpose of maintaining a guest-house or otherwise including a farm-house situated within twenty-five kilometres from local limits of any municipality (whether known as Municipality, Municipal Corporation or by any other name) or a Cantonment Board, but does not include-,- [Substituted by Act 21 of 1998, Section 67, for sub-Clause (i)(w.e.f. 1.4.1999). Earlier sub-Clause (i) was substituted by Act 33 of 1996, Section 56 (w.e.f. 1.4.1997).]
