Section 2(2)(iii) in The Assam Agricultural Income-Tax Rules, 1939

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State of Assam - Subsection

Section 2(2)(iii) in The Assam Agricultural Income-Tax Rules, 1939

(iii)In respect of animals which have been used for the purpose of agriculture and have died, or have permanently become unless for such purposes, the difference between the original cost to the assessee of the animals and the amount, if any, realised in respect of the carcasses of animals (whether the livestock is replaced or not);

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State of Assam - Subsection

Section 2(2)(iii) in The Assam Agricultural Income-Tax Rules, 1939