Section 3 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
3. Charge of agricultural income tax.
- Agricultural income tax at the rate or rates specified in the Schedule shall be charged for each year in accordance with and subject to the provisions of this Act and the rules framed thereunder on the agricultural income of the previous year of every person :[Provided that such tax shall not be payable by a person whose agricultural income of the previous year does not exceed rupees six thousand :] [Proviso substituted by Act No. XV of 1965.][Provided further that such tax shall not be payable by a Hindu undivided family whose total agricultural income of the previous year does not exceed rupees eight thousand.] [Second proviso substituted by Act No. XVII of 1966.]
