Section 4(1)(d) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

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State of Jammu-Kashmir - Subsection

Section 4(1)(d) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(d)depreciation at the rate of 5% on any machinery or plant purchased or acquired exclusively for the benefit of the land from which agricultural income is derived or for the purpose of deriving such agricultural income therefrom :

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State of Jammu-Kashmir - Subsection

Section 4(1)(d) in The Jammu and Kashmir Agricultural Income Tax Act, 1962