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[Cites 0, Cited by 0] [Section 7] [Entire Act]

State of Kerala - Subsection

Section 7(4) in The Kerala Agricultural Income Tax Act, 1991

(4)No deduction under this section shall be made in respect of any asset if any depreciation on the asset is claimed and allowed under the Income Tax Act, 1961 (Central Act 43 of 1961).