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[Cites 0, Cited by 0] [Section 46(3)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(3)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)interest was levied has been reduced, the interest levied, shall be proportionately reduced and the interest, if any, found as paid in excess consequent on such reduction, shall be refunded.