Section 18(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax [or every person who holds land under plantation crop the total extent of which is not less than [fifteen acres] [Inserted by Act 6 of 1995 w.e.f.1.4.1995]] shall furnish to the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f.9.11.1992] so as to reach him before the [expiry of four months from the end of the previous year] [Substituted by Act 14 of 1983 w.e.f.1.12.1982] a return in the prescribed form and verified in the prescribed manner, setting forth his total agricultural income during the previous year:[Provided that the return of agricultural income for the previous year ending on or after the 31st March, 1982, but before the date of commencement of the Karnataka Agricultural Income-tax (Amendment) Act, 1983 shall be filed within four months from the date of commencement of the said Act.] [Inserted by Act 14 of 1983 w.e.f.1.12.1982][Provided further that the return of agricultural income for the previous year ending on the 31st day of March, 2001, shall be filed before the expiry of sixteen months from the end of such previous year] [Inserted by Act 5 of 2002 w.e.f. 1.4.2002]
