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Decision that Interest on assess of rent of land used for agricultural purposes is not liable to income tax as it is as part of the rent derived from the land lent that if the arrears are secured by a land and are recoverable by Civil suit, such interest would be taxable. Addition to paragraph 1 in page 68 of the Income tax manual.

Ministry/ Department/ Residency	Central Board Of Revenue
Branch	B.I.R.
From Year / Date (YYYY-MM-DD)	1924
To Year / Date (YYYY-MM-DD)	1924
Identifier	PR_000000322916
File No./Reference No./Sheet No./Folio No.	Progs., Nos. 13, 1924

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