Section 40(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Agricultural Income chargeable to tax shall be computed in accordance with the method of accounting regularly employed by the assessee:Provided that in any case where the accounts are correct and complete to the satisfaction of the Agricultural Income tax f Officer. but the method employed is such that, in the opinion of the Agricultural Income tax Officer the income cannot properly be deduced therefrom, then the computation shall be made upon such basis and in such manner as the Agricultural Income tax Officer may determine.
