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 |
| Source Organization | NA |
| Identifier | PR_000000322916 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 13, 1924 |
| Location | NA |
| Part No. | NA |
| File Size | NA |
| Pages | NA |
| Call Number | NA |
| Publisher | NA |
| Subject | NA |
| Creator | NA |
| Accession Number | NA |
| Series | NA |
| Year of Publication | NA |
| Bundle Barcode | NA |
| Location Code | NA |
| File Barcode | NA |
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