Section 95 in The Kerala Agricultural Income Tax Rules, 1991
95. Payment of Travelling Allowance and batta.
- A person other than the assessee or his agent or representative appearing before an assessing authority or before an appellate or revisional authority in response to a notice or summons issued by such authority to give evidence in an enquiry under the Act or under these rules shall be paid travelling allowance and batta at such rates as may be applicable to him as per the rules of Government from time to time.
