Section 8(2)(f) in The Assam Agricultural Income-Tax Act, 1939

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State of Assam - Subsection

Section 8(2)(f) in The Assam Agricultural Income-Tax Act, 1939

(f)

(i)any expenses incurred on the maintenances of any irrigation or protective works constructed for the benefit of the land from which agricultural income is derived;

(ii)any expenses incurred on the maintenance of the capital asset, if such maintenance is deemed to be required for the purpose of deriving such agricultural income from such land;

(iii)interest actually paid on any amount borrowed and actually spent on any capital expenditure incurred for the benefit of the land from which such agricultural income is derived, or for the purpose of deriving such agricultural income from such land;

(iv)

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State of Assam - Subsection

Section 8(2)(f) in The Assam Agricultural Income-Tax Act, 1939