section 3
Charge of agricultural income tax
The Jammu and Kashmir Agricultural Income Tax Act, 1962Tax196231 sections6 chapters
Chapter II Chapter II
Statutory text
Charge of agricultural income tax.-Agricultural income tax at the rate or rates specified in the Schedule shall be charged for each year in accordance with and subject to the provisions of this Act and the rules framed thereunder on the agricultural income of the previous year of every person : Provided that such tax shall not be payable by a person whose agricultural income of the previous year does not exceed rupees six thousand :
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