https://www.taxtmi.com/acts?id=46769 The amendment substitutes provisos and inserts a new proviso effective for assessment years from 1 April 1983 that replaces item (i) of the sub-clause with a three-part specification: (a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator or receiver of rent or revenue from the land, located on or in the immediate vicinity of the land and required as a store-house or for keeping livestock; and (c) animals. en-us Mon, 30 Dec 2024 14:57:18 +0530 Mon, 30 Dec 2024 14:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46769 The amendment substitutes provisos and inserts a new proviso effective for assessment years from 1 April 1983 that replaces item (i) of the sub-clause with a three-part specification: (a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator or receiver of rent or revenue from the land, located on or in the immediate vicinity of the land and required as a store-house or for keeping livestock; and (c) animals. Act-Rules F. Acts / Amendment Acts Mon, 30 Dec 2024 14:57:18 +0530 https://www.taxtmi.com/acts?id=46769