KAIT ActKerala1991
The Kerala Agricultural Income Tax Act, 1991
1991 का अधिनियम संख्या 15
- धाराएँ
- 108
- अध्याय
- 15
- वर्गीकृत अपराध
- 4
विषय-सूची
IPreliminary§ 1–22 धाराएँ
IICharge of Agricultural Income Tax§ 3–42 धाराएँ
IIIComputation of Agricultural Income§ 5–128 धाराएँ
- 5Computation of Agricultural Income
- 6Amounts not deductible
- 7Depreciation and investment allowance
- 8Income forming part of the total agricultural income on which no tax is payable
- 9Rebate and Deduction allowed
- 10Assessment of income derived from lands partly within the State and partly without the State
- 11Section 11
- 12Carrying forward of loss
IVComposition of Agricultural Income Tax§ 13–175 धाराएँ
VIncome of Other Persons Included in Assessee's Total Agricultural Income§ 18–236 धाराएँ
- 18Transfer of agricultural income where there is no transfer of assets
- 19Revocable transfer of assets
- 20Transfer irrevocable for a specified period
- 21Transfer" and "revocable transfer" defined
- 22Income of individual to include income of spouse, Minor child etc
- 23Liability of person in respect of agricultural income included in the agricultural income of another person
VIAgricultural Income Tax Authorities-Appointment and Control§ 24–3411 धाराएँ
- 24Agricultural Income tax Authorities
- 25Instructions to subordinate authorities
- 26Jurisdiction of Agricultural Income tax Officers
- 27Powers for discovery, production of evidence etc
- 28Power to order production of accounts and powers of entry, inspection, search, seizure etc
- 29Power to call for information
- 30Power of Survey
- 31Proceeding before the Agricultural Income Tax Authorities to be judicial proceedings
- 32Disclosure of information
- 33Maintenance of accounts by certain persons
- 34Audit of accounts of certain persons
VIIProcedure for Assessment§ 35–4614 धाराएँ
- 35Return of Agricultural Income
- 36Permanent Account Numbers
- 37Self assessment and payment of advance Tax
- 37AReduction of interest in certain cases
- 37C[ Reduction of arrears in certain cases. [Substituted by Kerala Act No. 5 of 2019, dated19.7.2019.]
- 38Enquiry before assessment
- 39Assessment of Agricultural Income
- 40Method of Accounting
- 41Income escaping assessment
- 42Rectification of mistakes
- 43Procedure when identical question of law is pending before High Court or Supreme Court
- 44Limitation not to apply to certain cases
- 45Notice of demand
- 46Changes in demand consequent to appeal, revision or other proceedings
VIIILiability In Special Cases§ 47–6116 धाराएँ
- 47Power to assess individual members of certain associations and companies
- 48Legal Representatives
- 49Representative assessee
- 50Liability of representative assessee
- 51Who may be regarded as an agent of a non- resident
- 52Direct assessment or recovery not barred
- 53Remedies against property in cases of representative assessees
- 54Succession to business
- 55Assessment when title to the property is disputed
- 56Assessment in cases of departure from the State
- 56AAssessee to furnish details of acquisition and disposal of landed property
- 57Assessments of persons transferring property
- 58Assessment in case of discontinued business of company firm or association
- 59Firm, Association, etc., dissolved or business discontinued
- 60Company in liquidation
- 61Liability of directors of private company in liquidation
IXCollection and Recovery of Tax and Penalties§ 62–67A7 धाराएँ
XIAppeals and Revisions§ 72–78A10 धाराएँ
- 72Appeal against orders passed by the Agricultural Income tax Officer
- 73The Appellate Tribunal
- 74Appeals to the Appellate Tribunal
- 74ASettlement Commission
- 74BFiling of application for settlement of cases
- 75Powers of revision of the Deputy Commissioner Suo Motu
- 76Powers of revision of the Commissioner suo motu
- 77Powers of revision by Commissioner on application
- 78Revision by the High Court
- 78AFees for interlocutory application
XIIIOffences and Prosecutions§ 80–867 धाराएँ
XIVService of Notices§ 87–893 धाराएँ
XVMiscellaneous§ 90–10012 धाराएँ
- 90Appearance by authorised representative
- 91Rounding off Agricultural Income Tax etc
- 91AAppropriation of payment
- 92Receipt to be given
- 93Indemnity
- 94Bar of suits in Civil Courts
- 95Transfer of assessment
- 96Transfer of appeal
- 97Disposal of assessment or appeal irrespective of jurisdiction
- 98Power to make rules
- 99Repeal and Saving
- 100Power to remove difficulties