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State of Kerala - Section

Section 3 in The Kerala Agricultural Income Tax Rules, 1991

3. Replantation allowance.

(1)Replantation allowance limited to actual expenses incurred during the previous year and not exceeding the percentage of the agricultural income for the crops shown below will be allowed in every year: -
Rubber - 2.5
Coconut - 1.5
Arecanut - 2.5
Pepper - 1.0
Coffee - 7.5
Other perennial crops other than cardamom - 1.5
(2)Where the person has no expenses for replantation during the previous year deduction not exceeding the percentage shown in subrule (1) will be allowed if the amount is deposited in the Treasury in the account of such person and subject to the further condition that the amount so deposited shall be fully utilised in the year of withdrawal either for replantation or for new plantation of any crops the income of which is liable to tax under the Act.
(3)In respect of cardamom actual expenses for replantation incurred during the previous year but not exceeding that required for replantation of 8.33% of the total area replanted by the person with such crop and subject to further ceiling of the expenses as fixed by the Spices Board from time to time, will be allowed in any year, when the area replanted in any year is more than the percentage mentioned above, the replantation expenses incurred in excess shall be permitted to be carried forward to the next two years to be adjusted against the replantation allowances admissible for these years as if the replantation were effected during these years.