Section 5A(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)Notwithstanding anything in sub-sections (1) and (2), no deduction under this section shall be allowed unless the claim is supported by proof to the effect that the assessee is not liable to tax under the Income Tax Act, 1961 (Central Act 43 of 1961) or that similar deduction under the provisions of the said Act has not been claimed or allowed in respect of the sums on account of which the deduction is claimed.] [Inserted by Act 18 of 1994 w.e.f.1.4.1994]
