Amendment status not verified — confirm the current text below against the official source.
The [agricultural income tax] payable by any person [(other than a company)] assessed to such tax under the [the Kerala Agricultural Income Tax Act, 1991] shall be increased by a surcharge at the rate of [ten per cent] of the tax payable each year, and the provisions of the [the Kerala Agricultural Income Tax Act, 1991] shall [apply in relation to the said surcharge as they apply in relation to the agricultural income tax payable under the said Act] [Explanation.-- In this section, "company" shall have the same meaning as in the Agricultural Income-tax Act, 1991.] Substituted by Act 40 of 1976. Inserted by Act 16 of 1970. Substituted by Act 13 of 1993. Substituted by Act 2 of 1966.