Section 2(1)(viii) in The Assam Agricultural Income-Tax Rules, 1939

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State of Assam - Subsection

Section 2(1)(viii) in The Assam Agricultural Income-Tax Rules, 1939

(viii)Any expenditure (not being in the nature of capital expenditure or personal expense of the assessee) laid out or expended wholly and exclusively for the purpose of deriving such agricultural income.

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State of Assam - Subsection

Section 2(1)(viii) in The Assam Agricultural Income-Tax Rules, 1939