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[Cites 0, Cited by 0] [Section 98(2)] [Section 98] [Entire Act]

State of Kerala - Subsection

Section 98(2)(c) in The Kerala Agricultural Income Tax Act, 1991

(c)the special deductions and allowances including replantation allowance; and infilling expeo1ses in respect of plantations. and other perennial crops, where expenditure has to be incurred for a number of years before Income is derived therefrom;