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[Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(7)(ii) in The Kerala Agricultural Income Tax Act, 1991

(ii)every person who owns or possesses any land in which any crop is grown, the agricultural income of which is liable to tax under the provisions of this Act either on his own account or on account of others;