Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 46(3)] [Section 46] [Entire Act] State of Kerala - Subsection Section 46(3)(a) in The Kerala Agricultural Income Tax Act, 1991 (a)interest was levied has been annulled, the interest levied shall be cancelled and the amount of interest, if any, paid shall be refunded;