Section 12A(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)The State Government may, if satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, exempt, remit or reduce, whether prospectively or retrospectively, the tax payable under this Act or the lumpsum referred to in [sub-section (1) of section 66,] [Substituted by Act 38 of 1986 w.e.f.17.10.1986] in such areas, for such crops, during such period and subject to such conditions as may be specified in the notification.
