https://www.taxtmi.com/caselaws?id=68911 Section 4(b) of the Tamil Nadu Agricultural Income-tax Act was construed to grant exemption for agricultural income from trust property only to the same extent that the corresponding non-agricultural income is exempt under the Income-tax Act. The State authority must first determine the extent of Central Act exemption and apply the agricultural income exemption proportionately; if the trust is wholly exempt under the Central Act, no State assessment can be made for that year. Exemption also cannot be refused for failure to follow procedural requirements borrowed from the Income-tax Act when the State Act contains no corresponding rules, forms, or procedure. en-us Tue, 06 Feb 1979 00:00:00 +0530 Sat, 02 Apr 2011 13:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68911 Section 4(b) of the Tamil Nadu Agricultural Income-tax Act was construed to grant exemption for agricultural income from trust property only to the same extent that the corresponding non-agricultural income is exempt under the Income-tax Act. The State authority must first determine the extent of Central Act exemption and apply the agricultural income exemption proportionately; if the trust is wholly exempt under the Central Act, no State assessment can be made for that year. Exemption also cannot be refused for failure to follow procedural requirements borrowed from the Income-tax Act when the State Act contains no corresponding rules, forms, or procedure. Case-Laws Income Tax Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68911