Section 2(2) in Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) (Amendment) Act, 2012
(2)after sub-section (1), the following proviso, shall be added, namely,-“Provided that the owner or occupier of agriculture land in the areas covered under Greater Hyderabad Municipal Corporation, Greater Visakhapatnam Municipal Corporation and Vijayawada Municipal Corporation, shall have to pay a conversion tax for non-agricultural purposes, at the rate of 5% of the basic value of the land.”.
