Section 12 in The Kerala Agricultural Income Tax Rules, 1991
12.
Where agricultural income is derived from lands situated partly, within the State and partly without the State and the income attributable to the land situated within the State cannot be determined, but where the value of the produce grown within or without the State can be separately determined from the accounts maintained by the assessee, such income shall be computed in proportion to the value of the respective quantity of produce raised within the State. In other cases, such income shall be computed in proportion to the respective cultivated area of the crops lying within the State.
