Section 2(1)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

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State of Jammu-Kashmir - Subsection

Section 2(1)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(b)any income derived from such land by-

(i)production or cultivation of saffron, fruit or fruit plants, vegetables or seed of vegetables, or flowers or bulbs of flowers, flower plants or plants and trees bearing fruit ; or

(ii)the performances by a cultivator or receiver of rent-in-kind of any process ordinarily employed by the cultivator or receiver of rent-in-kind to render the produce as described in clause (i) raised or received by him fit to be taken to market ; or

(iii)the sale by a cultivator or receiver of rent in kind of the produce as described in clause (i) raised or received by him in respect of which no process has been performed other than the process of the nature described in sub-clause (ii) above.]

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State of Jammu-Kashmir - Subsection

Section 2(1)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962