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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Measurement of distance for the purpose of agricultural land - ...


Amendment: Agricultural Land Distance Must Be Measured Aerially Per Section 11 of General Clauses Act, Effective April 1, 2014.

April 7, 2015

Case Laws     Income Tax     HC

Measurement of distance for the purpose of agricultural land - Insofar as relevance of Section 11 of the General Clauses Act is concerned, it needs to be noted that here the relevant amendment prescribing distance to be counted must be aerial has come into force w.e.f. 1st April, 2014. - HC

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