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[Cites 0, Cited by 0] [Section 44(2)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(2)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)on any reduction or enhancement made in the agricultural income of the association or body of individuals in terms of any proceedings under the Act, that the share of the member in the agricultural income of the association or body of individuals as the case may be, has not been included in the assessment of the member or, if included, is not correct, the Agricultural Income tax Officer may amend the order of assessment of the member with a view to the inclusion of the share in he assessment or the correction thereof, as the case may be and the provisions of section 42 shall, so far as may apply thereto, the period of four years specified in that section being reckoned from the date of the final order passed in the case of the association, or body of individuals as the case may be.