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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Kerala - Subsection

Section 4(2)(iii) in The Kerala Agricultural Income Tax Act, 1991

(iii)any amount received in the previous year in respect of bad debts written off in any Previous year regarding which deduction under clause (j) of section 5 has been allowed.