Section 3(1) in The Kerala Agricultural Income Tax Rules, 1991

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State of Kerala - Subsection

Section 3(1) in The Kerala Agricultural Income Tax Rules, 1991

(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

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State of Kerala - Subsection

Section 3(1) in The Kerala Agricultural Income Tax Rules, 1991