Section 34(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Every person who holds landed properties extending to more than sixty hectares during the previous year, shall get his accounts of such previous year or years audited by an accountant and obtain the report of such audit in the prescribed forms duly signed and verified by such accountant and setting forth such particulars as may be prescribed:Provided that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this section if such person gets the accounts audited in such manner and obtains the report of the audit and a further report in the form prescribed in accordance with this section.Explanation: - For the purpose of this section "accountant" shall have the same meaning as in the explanation to sub-section (2) of section 288 of the Income tax Act, 1961.
