The Kerala Agricultural Income Tax (Repeal) Act, 2021
The Kerala Agricultural Income Tax (Repeal) Act, 2021
Tax20213 sections
This Act repeals the Kerala Agricultural Income Tax Act of 1991, effectively ending the state's specific tax on agricultural income. It applies to the state of Kerala and the tax regime previously governed by the 1991 Act. The repeal matters because it removes the legal framework for taxing agricultural earnings, though it includes important savings provisions. These provisions ensure that any ongoing legal cases, pending appeals, or financial obligations already established under the old law will continue to be processed and enforced as if the new law had not been passed, protecting the rights of those involved in existing proceedings.
PDF: pending for this language.