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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(2)(l) in The Kerala Agricultural Income Tax Act, 1991

(l)any expenditure not being in the nature of capital expenditure or personal expenses of the assessee laid out or expended wholly and exclusively for the purpose of deriving the agricultural income;