https://www.taxtmi.com/acts?id=46656 The amendment substitutes item (i) in section 2(e)(2) for assessment years from 1st April, 1981 onward to limit the exemption to agricultural land excluding tea, coffee, rubber and cardamom plantations; to exempt buildings on or in the immediate vicinity of such land used by the cultivator or rent receiver as a dwelling-house, store-house or out-house; and to exempt animals. en-us Thu, 26 Dec 2024 13:25:26 +0530 Thu, 26 Dec 2024 13:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46656 The amendment substitutes item (i) in section 2(e)(2) for assessment years from 1st April, 1981 onward to limit the exemption to agricultural land excluding tea, coffee, rubber and cardamom plantations; to exempt buildings on or in the immediate vicinity of such land used by the cultivator or rent receiver as a dwelling-house, store-house or out-house; and to exempt animals. Act-Rules F. Acts / Amendment Acts Thu, 26 Dec 2024 13:25:26 +0530 https://www.taxtmi.com/acts?id=46656