Section 6 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
6. Agricultural Income accruing in the State to persons residing outside the State.
- In the case of any person residing outside the State all Agricultural Income accruing or arising to such person whether directly or indirectly through or from any land in the State shall be deemed to be derived within the State and shall be chargeable to Agricultural Income-tax in accordance with the provisions of the Chapter.
