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Agricultural Income-tax Act, 1957 Chapter 2

Title: Charge of Agricultural Income-tax

State: Karnataka

Year: 1957

.....needs of the company and the benefit derived by or accruing to it therefrom;] 7 [(iii) any sum paid on account of wealth tax under the Wealth Tax Act, 1957 (Central Act XXVII of 1957);] 8 [Explanation.--For the removal of doubts it is hereby declared that deductions under this clause shall not include deductions specifically provided for or allowed under other clauses of this section or rules made under this section.] (l) such other deductions as may be prescribed generally or in particular cases; (m) in the case of agricultural income under the head rent or revenue derived from land referred to in sub-clause (1) of clause (a) of section 2,-- (i) any expenses actually incurred in the previous year in the collection of agricultural income; (ii) any expenses incurred in the previous year on repairs in respect of any capital asset used in connection with the collection of rents due in respect of the land from which the agricultural income is derived; (n) in the case of agricultural income referred to in sub-clause (2) of clause (a) of section 2,-- (i) the expenses other than capital expenditure incurred in the previous year of raising the crop from which the.....

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Agricultural Income-tax Act, 1957 Section 5

Title: Computation of Agricultural Income

State: Karnataka

Year: 1957

.....is hereby declared that deductions under this clause shall not include deductions specifically provided for or allowed under other clauses of this section or rules made under this section.] (l) such other deductions as may be prescribed generally or in particular cases; (m) in the case of agricultural income under the head rent or revenue derived from land referred to in sub-clause (1) of clause (a) of section 2,-- (i) any expenses actually incurred in the previous year in the collection of agricultural income; (ii) any expenses incurred in the previous year on repairs in respect of any capital asset used in connection with the collection of rents due in respect of the land from which the agricultural income is derived; (n) in the case of agricultural income referred to in sub-clause (2) of clause (a) of section 2,-- (i) the expenses other than capital expenditure incurred in the previous year of raising the crop from which the agricultural income is derived and of transporting such crop to market, including the maintenance of agricultural implements and cattle required for such cultivation and transport or both; (ii) the cost incurred in the previous year in the.....

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