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[Cites 0, Cited by 0] [Section 9(3)] [Section 9] [Entire Act]

State of Kerala - Subsection

Section 9(3)(iii) in The Kerala Agricultural Income Tax Act, 1991

(iii)if any withdrawals from the deposit is not utilised for the purpose for which it is sanctioned it shall be treated as agricultural income of the year of the withdrawal and assessed accordingly.