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[Cites 0, Cited by 0] [Section 2(12)] [Section 2] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 2(12)(ii) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(ii)receipts by other persons which are deemed to be his receipts under the provisions of this Act and shall also include receipts of agricultural income by way of adjustment of accounts with any other person ;