Section 8(5) in The Maharashtra Agricultural Income Tax Act, 1962
(5)any sum paid by him in the previous year on account of the maintenance of any irrigation or protective work or other capital asset for the benefit of the land from which such agricultural income is derived.Explanation. - "Maintenance" includes current repairs and includes also in the case of protective dykes and embankments, all such works as may be necessary from year to year for repairing any damage or destruction caused by flood or other natural causes;
