Section 8(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)the expenditure incurred by the assessee in the previous year -(a)in cultivating such land;(b)in performing any process contemplated in item (ii) of sub-clause (b) of clause (1) of section 2 for rendering the produce of such land fit to be taken to market;(c)in transporting such produce;(d)in maintaining agricultural implements and machinery in good repair and in providing for the up-keep of cattle for the purpose of such cultivation, process or transport;
