KAIT Act 10Chapter III · Computation of Agricultural Income
Section 10 · Assessment of income derived from lands partly within the State and partly without the State
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- Where the agricultural income is derived from lands situated partly within the State and partly without the State, agricultural income tax shall be levied under this Act-
(i)
where the portion of such income attributable to the lands situated within the State can be determined from the accounts maintained by the assessee, on the portion so determined;(ii)
where the portion of the income so attributable cannot be determined under clause (i), on such portion as may be determined by the Agricultural Income Tax Officer in the prescribed manner.Your private note on this section
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