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[Cites 0, Cited by 0] [Section 26(3)] [Section 26] [Entire Act]

State of Kerala - Subsection

Section 26(3)(a) in The Kerala Agricultural Income Tax Act, 1991

(a)An assessee who has not made a return under section 35, may, before the expiry of the time allowed for the submission of the return, apply to the Agricultural Income tax Officer of the area in which the greater part of the land from which the agricultural income is derived, to be assessed at his usual place of residence or at the place where the accounts relating to his agricultural income are kept, if either of such places, is situated in the State, and the Agricultural Income tax Officer shall refer the matter to the Commissioner whose decision thereon shall be final.