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State of Kerala - Section

Section 8 in Kerala Finance Act, 2016

8. Amendment of Act l5 of l991.

- In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991), in the Schedule, -·
(a)in item (3), the words "domestic company or" shall be omitted;
(b)for item (4), the following item shall be substituted, namely:"(
"(4) In the case of domestic company or foreign company thirty percent of the total agricultural income.";