Section 14 in The Kerala Agricultural Income Tax Rules, 1991
14.
The claim of exemption of replanted area under section 13 shall be supported by a copy of the certificate issued by the Rubber Board or Spices Board in respect of Rubber or Cardamom, as the case may be, and the Agricultural Income Tax Officer may accept such certificate while calculating the replanted area. For other crops the Agricultural Income Tax Officer may accept the claim if it is found correct and if it is found incorrect or incomplete he may determine after necessary enquiries.
