Section 5(b) in Karnataka Agricultural Income-Tax Act, 1957
(b)Notwithstanding anything contained in clause (a), -(i)if in any year expenditure is incurred by a person exclusively on new cultivation of land for growing [x x x] cardamom, [x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994] coffee, orange or rubber plants and also on maintenance of immature plants of [x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994.] cardamom, [x x x] [Omitted by Act 18 of 1994 w.e.f.1.4.1994] coffee, orange or rubber, ten per cent of such expenditure may be deducted from the agricultural income of such person;(ii)if in any year expenditure is incurred by a person for replanting of cardamom, coffee, orange or rubber plants in any plantation [x x x] [2] such expenditure not exceeding the amount necessary for replanting, -
