Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] State of Kerala - Section Section 71 in The Kerala Agricultural Income Tax Rules, 1991 71. The claim of refund under the Act shall be in Form No. 23. It shall be presented before the Agricultural Income Tax Officer in person or by registered post.
