KERALA AGRICULTURAL INCOME TAX ACT, 1991

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Intro. (Act No. 15 of 1991)

S.1 Short title, extent and commencement

S.2 Definitions.

S.3 Charge of agricultural Income tax

S.4 Total Agricultural Income

S.5 Computation of Agricultural Income

S.6 Amounts not deductible

S.7 Depreciation and investment allowance

S.8 Income forming part of the total agricultural income on which no tax is payable

S.9 Rebate and Deduction allowed

S.10 Assessment of income derived from lands partly within the State and partly without the State

S.11 .

S.12 Carrying forward of loss

S.13 Composition of Agricultural Income Tax

S.14 Composition in respect of escaped extent of land

S.15 Relief from double taxation

S.16 Charitable Trusts and Institutions

S.17 Power to make reduction in rate etc.

S.18 Transfer of agricultural income where there is no transfer of assets

S.19 Revocable transfer of assets

S.20 Transfer irrevocable for a specified period

S.21 Transfer" and "revocable transfer" defined

S.22 Income of individual to include income of spouse, Minor child etc.

S.23 Liability of person in respect of agricultural income included in the agricultural income of another person

S.24 Agricultural Income tax Authorities

S.25 Instructions to subordinate authorities

S.26 Jurisdiction of Agricultural Income tax Officers

S.27 Powers for discovery, production of evidence etc.

S.28 Power to order production of accounts and powers of entry, inspection, search, seizure etc.

S.29 Power to call for information

S.30 Power of Survey

S.31 Proceeding before the Agricultural Income Tax Authorities to be judicial proceedings.

S.32 Disclosure of information

S.33 Maintenance of accounts by certain persons

S.34 Audit of accounts of certain persons

S.35 Return of Agricultural Income

S.36 Permanent Account Numbers

S.37 Self assessment and payment of advance Tax

S.37(a) Reduction of interest in certain cases

S.37(c) Reduction of arrears in certain cases

S.38 Enquiry before assessment

S.39 Assessment of Agricultural Income

S.40 Method of Accounting

S.41 Income escaping assessment

S.42 Rectification of mistakes

S.43 Procedure when identical question of law is pending before High Court or Supreme Court

S.44 Limitation not to apply to certain cases

S.45 Notice of demand

S.46 Changes in demand consequent to appeal, revision or other proceedings

S.47 Power to assess individual members of certain associations and companies

S.48 Legal Representatives

S.49 Representative assessee

S.50 Liability of representative assessee

S.51 Who may be regarded as an agent of a non- resident

S.52 Direct assessment or recovery not barred

S.53 Remedies against property in cases of representative assessees

S.54 Succession to business

S.55 Assessment when title to the property is disputed

S.56 Assessment in cases of departure from the State

S.56(a) Assessee to furnish details of acquisition and disposal of landed property

S.57 Assessments of persons transferring property

S.58 Assessment in case of discontinued business of company firm or association

S.59 Firm, Association, etc., dissolved or business discontinued

S.60 Company in liquidation

S.61 Liability of directors of private company in liquidation

S.62 Payment of tax, penalty etc.

S.63 Penalty payable when tax in default

S.64 Certificate to Collector

S.65 Other modes of recovery

S.66 Recovery of penalties

S.67 Recovery by suit or under other law not affected

S.67(a) Tax payable to be the first charge on the property

S.68 Refunds

S.69 Person entitled to claim refund in certain special cases

S.70 Power to withhold refund in certain cases

S.71 Set off of refunds against sum remaining payable

S.72 Appeal against orders passed by the Agricultural Income tax Officer

S.73 The Appellate Tribunal

S.74 Appeals to the Appellate Tribunal

S.74(a) Settlement Commission