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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 4(1)(b) in The Jammu and Kashmir Agricultural Income Tax Act, 1962

(b)interest paid on any amount borrowed and actually spent on any capital expenditure incurred exclusively for the benefit of the land, from which such agricultural income is derived ;