Section 3(3) in The Kerala Agricultural Income Tax Rules, 1991
(3)In respect of cardamom actual expenses for replantation incurred during the previous year but not exceeding that required for replantation of 8.33% of the total area replanted by the person with such crop and subject to further ceiling of the expenses as fixed by the Spices Board from time to time, will be allowed in any year, when the area replanted in any year is more than the percentage mentioned above, the replantation expenses incurred in excess shall be permitted to be carried forward to the next two years to be adjusted against the replantation allowances admissible for these years as if the replantation were effected during these years.
