Section 15(2) in The Kerala Agricultural Income Tax Act, 1991
(2)If any person is a member of more than one association persons or body of individuals having landed property or is deriving agricultural income, all such income received by any such person shall be included in his total agricultural income and the tax payable on such total agricultural income shall be calculated in accordance with the provisions of this Act after deducting the share of tax payable by him, as member, out of the tax levied on the agricultural income of such associations of persons or body of individuals and the balance tax, alone, if any, shall be levied from such person.
