Section 3(2) in The Kerala Agricultural Income Tax Rules, 1991
(2)Where the person has no expenses for replantation during the previous year deduction not exceeding the percentage shown in subrule (1) will be allowed if the amount is deposited in the Treasury in the account of such person and subject to the further condition that the amount so deposited shall be fully utilised in the year of withdrawal either for replantation or for new plantation of any crops the income of which is liable to tax under the Act.
