Amendment status not verified — confirm the current text below against the official source.
In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991), in section 3, for the proviso, the following proviso shall be substituted, namely:-- "Provided that no tax shall be charged on any person other than a company registered under the Companies Act, 1956 (Central Act 1 of 1956) with effect from 1st April, 2013.".