Section 12 in Karnataka Agricultural Income-Tax Act, 1957
12. Exemption from assessment of income-tax.
- Agricultural income-tax shall not be payable on that part of the total agricultural income of a person which is, -(a)any sum which he receives out of the agricultural income of a Hindu undivided family, Marumakkattayam tarwad or aliyasanthana family if he receives such sum as a member of the family or tarwad and tax under this Act has been levied on the agricultural income;(b)any dividend which he receives as a shareholder out of the agricultural income of a company which has certified that it has paid or will pay the tax under this Act in respect of the agricultural income of such company;(c)[ any sum which he receives as his share out of the agricultural income of a firm or association of persons, if the tax under this Act, has been levied on the agricultural income of such firm or association [x x x] [Substiuted by Act 12 of 1991 w.e.f.1.4.1987];](d)any sum which he receives out of the agricultural income in respect of which tax under this Act has already been levied under section 10;(e)[ x x x] [Omitted by Act 29 of 1976 w.e.f.1.4.1975](f)any sum derived from land held under a trust or other legal obligation wholly or partly for public purposes of a charitable or religious nature and actually spent for the said purposes;[[(g) any sums paid by such person in the previous years as donations to, - [Substituted by Act 38 of 1986 w.e.f.17.10.1986](i)Karnataka Chief Minister's Relief Fund;(ii)Karnataka Chief Minister's Drought Relief Fund;(iii)any other fund or institution which is established for charitable purposes and subject to such restrictions and conditions as may be prescribed is approved by the State Government for the purpose of this section;(iv)the Government or any local authority to be utilised for any charitable purpose other than the purpose of promoting family planning; and(v)the Government or any local authority, or institutions as may be approved in this behalf by the State Government to be utilised for the purpose of promoting family planning.] Provided that the institution or fund fulfils the following conditions, namely: -(i)the institution or fund is either constituted as a public charitable trust or is registered under the Karnataka Societies Registration Act, 1960 (Karnataka Act 21 of 1960), or under section 25 of the Companies Act, 1956 (Central Act 1 of 1956), or is a University established by law, or is any other educational institution recognised by the State Government or by University established by law, or affiliated to any University established by law or is an institution financed wholly or in part by the State Government or a local authority, whether owned by the State Government or a local authority.(ii)the institution or fund is not expressed to be for the benefit of any particular religious community or caste;(iii)each such sum is not less than two hundred and fifty rupees;(iv)any other restrictions or conditions as may be prescribed;][Explanation. - For the purposes of this section, -(1)"charitable purpose" includes relief to the poor, medical relief and advancement of education or any other object of general public utility not involving the carrying on of any activity for profit so, however, it does not include any purpose the whole or the substantially the whole of which is of a religious nature;(2)an institution or fund established for the benefit of Scheduled Castes and Scheduled Tribes shall not be deemed to be an institution or fund expressed to be for the benefit of a religious community or caste, within the meaning of clause (ii) of the proviso.]
