KAIT Act 13अध्याय IV · Composition of Agricultural Income Tax

धारा 13 · Composition of Agricultural Income Tax

(1)

Notwithstanding, anything contained in this Act, any person who holds landed property within the State extending to not more than five hundred hectares and deriving agricultural income may apply to the Agricultural Income Tax Officer for permission to compound the agricultural income tax payable by him and to pay in lieu thereof a lump sum at the rates specified in the Table herein under on the planted area: -

Name of Crops	First five Hectares	On the next three Hectares Rate per Hectare	On the next 5 Hectares (above 8 Hectares notexceeding 13 Hectares) Rate per Hectare	On the next 5 Hectares (above 13 Hectares notexceeding 18 Hectares) Rate per Hectare	On the remaining extent (Upto 500 HectaresRate per Hectare
(1)	(2)	(3)	(4)	(5)	(6)
Cardamom 'C' Zone, Cashew, Clove, Cinchona,Nutmeg, Cinnamon and all other crops not specifically included inthis Table (other than Tea & Coffee)	Nil	300	450	800	1400
Pepper	"	400	600	1000	1750
Coconut, Rubber, Cocoa	"	500	1000	1700	2500
Cardamom 'B' Zone	"	550	1000	2000	2800
Cardamom 'A' Zone	"	750	1200	2700	3500
Arecanut	"	750	1200	2700	3500
Tea	"	350	500	900	1500
Coffee	"	700	1000	1800	3000

Explanation. - (i) Cardamom 'A' Zone means Village of Kattapana Anavilasam, Anakkara, Ayyappancoil, Chakkupallom, and Vandanmedu of Udumbanchola Taluk, Villages of Elappara, Vagamon, Upputhara, Peerumade, Mlappara, Periyar, Manjumala, Kumili of Peermade Taluk and Nelliampathi Village of Chittur Taluk where cardamom is grown;

(ii)

Cardamom 'B' Zone means the areas in the Villages of Santhanpara, Rajakkad, Bison Valley, Upputhode, Kalkoonthal, Parathode and Kanithippara of Udumbanchola Taluk and Mananthody, Sultan Bathery and Vythiri Taluks where cardamom is grown;

(iii)

Cardamom 'C' Zone means the areas other than the areas in 'A' Zone and 'B' Zone where cardamom is grown.

Provided that no tax under this section shall be payable on any landed property exclusively cultivated with the crops mentioned in clause (b) of sub-section (1) of section 4 and such Property shall not be taken into account for the purpose of this section:Provided also that when the tax payable under this section exceeds eighty-five per cent of the agricultural income derived during the previous year, the tax payable shall be limited to eighty five per cent of the agricultural income derived during that previous year:Provided also that no tax shall be payable on the replanted area till the plants in this area start yielding.

(2)

When, there is any change in the extent of land during the previous year the maximum extent of land held for not less than one hundred and eighty days during the previous year shall be deemed to be the extent of land held during the previous year for the purposes of levy of tax under this section.

(3)

Every application under sub-section (1) shall be submitted in such form, in such manner and within such time as may be prescribed.

(4)

The Agricultural Income Tax Officer may, after satisfying himself that the particulars specified in the application are correct, by order in writing, grant the permission.

(5)

The permission granted to any person under sub- section (4) shall commence from the financial year for which such permission was granted. The permission once granted shall continue in force for a period of three years or until cancelled by the Agricultural Income Tax Officer on the ground that the person is not eligible for composition in accordance with the provisions of this section whichever is earlier.

(6)

When any person who has been permitted to pay under subsection (1) re-opts to pay tax in accordance with Section 3 notwithstanding anything contained in any other provisions of this Act, shall be assessed as if it were a new assessment and shall not be eligible to carry forward any loss incurred in any of the previous years or any depreciation.

(7)

Any trust or institution created for charitable or religious purposes and registered as such in the manner provided in Section 16 may opt to pay tax in accordance with the provisions of this section, irrespective of the extent of holdings and for the extent above five hundred hectares the rate shown in column (6) of the table shall apply.

(8)

The levy of tax under this section on the fraction of a hectare shall be made proportionately and the tax payable shall be rounded to the nearest ten rupees or multiple of ten rupees.

(9)

The provisions of this section shall not apply to any company formed on or after the 1st day of April, 1999 by splitting up of a company holding extent more than five hundred hectares of land used for agriculture purposes.

(10)

Notwithstanding anything contained in the Kerala Plantation Tax Act, 1960 (Act 17 of 1960), any person who is permitted to pay tax in accordance with the provisions of this section shall be exempted from payment of plantation tax under the provisions of the said Act during the period of such permission.Explanation: - (1) In the case of landed properties cultivated with more than one crop, the extent for the purpose of this section, shall be determined on the basis of the principal crop planted and in case more than one crop occupies the position of the principal crop or where the principal crop cannot be easily determined the extent shall be determined on the basis of the crop having higher incidence of tax, as if that crop occupies the whole area.

(2)When the landed property is cultivated with crops mentioned in clause (b) of sub-section (1) of section 4, along with other crops, such landed properties shall be deemed to be planted with such other crops.

(3)When any person is having cultivation in more than one crop and not coming under Explanation (1) shall opt for the exemption specified in the proviso to Sub-section (1) on any one of the crops mentioned therein and tax shall be levied in accordance with that sub-section, by applying the lowest slab for crops having lower incidence of tax and higher slabs for crops having higher incidence of tax.

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