Section 2B(2)(c) in Assessment, Levy and Recovery of Contribution Costs Rules
(c)Expenditure incurred for the following purposes connected with the direct cultivation of the land held by the religious institution not exceeding 25 per cent of the income derived from such property -(i)Maintenance of, or repairs to, irrigation works;(ii)Seeds or seedlings;(iii)Manure;(iv)Maintenance of cattle for cultivation;(v)Maintenance and repair of agricultural implements; and(vi)Wages for ploughing, sowing, watering, transplantation, harvesting, thrashing and other agricultural operations.