Section 5(3)(m) in Karnataka Agricultural Income-Tax Act, 1957
(m)in the case of agricultural income under the head rent or revenue derived from land referred to in sub-clause (1) of clause (a) of section 2, -(i)any expenses actually incurred in the previous year in the collection of agricultural income;(ii)any expenses incurred in the previous year on repairs in respect of any capital asset used in connection with the collection of rents due in respect of the land from which the agricultural income is derived;