Section 15(2) in The Kerala Agricultural Income Tax Rules, 1991
(2)The Agricultural Income Tax Officer shall on receipt of the application under rule 14 if he finds that the particulars furnished therein are correct and complete and the assessee is eligible for the method of assessment under section 13 shall issue a notice of assessment and demand in Form No. 15 within one month from the date of filing of return in Form No.1.
