Section 4(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Subject to the provisions of this Act, the total agricultural income of the previous year of any person comprises of all agricultural income derived from land situated within the State and received by him within or outside the State, but does not include, -(a)any agricultural income derived from land situated outside the State.(b)any agricultural income derived by cultivation of paddy, tapioca, plantain, ginger, ragi, pulses, sesamum, vegetable, sweet potato, tubers, sugarcane, jack, mango, pineapple, orchid, or other flowers, vanila, turmeric and guava,(c)share income received by a partner from any firm on which tax has been paid by the firm.
