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[Cites 0, Cited by 0] [Section 16(4)] [Section 16] [Entire Act]

State of Kerala - Subsection

Section 16(4)(c) in The Kerala Agricultural Income Tax Act, 1991

(c)is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in sub-clause (a) of that sub-section or in the year immediately following the expiry thereof, shall be deemed to be the agricultural income of such person of the previous year in which it is so applied or cease, to be so accumulated or set apart or ceases to remain so invested or deposited, or, as the case may be, of the previous year immediately following the expiry of the period aforesaid.