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qualifying agriculture expenditure "qualifying agriculture expenditure" means:- (a) the clearing and preparation of land for the purposes of agriculture; (b) the planting (but not replanting) of crops on land cleared for planting; and (c) the construction on a farm of a road or bridge.
PU(A) 193/2008 - INCOME TAX (ACCELERATED AGRICULTURE ALLOWANCE) (PLANTATION OF RUBBER WOOD TREE) RULES 2008
2. Interpretation |