You are on page 1of 5

)Ott

As~i

$o1.bNiRed l:,j :Jo..'JsJohn Pou I


C{o.SS : 1/5 B0A LLB

· iZoll No . : 31
AJ 1ccdl-cna\ [,,,(O"(Y) e 1s cle}iled uode-r gee '2(il\'.)
oF llie l-ncom e T<01 1l AcbJ 1~c; 1 A~r,wllxnal
·1"0co YY> e is onJ -1~ n~ o 'f -Y eVenu e. 6J me cP')3

0~ ca Sh IY'l \<, ncl J cl e1 1v ocl po m C\ IC\ n cl J LL) hicb


i S usecl f0i on ']' icu )\;t,, al P"'~ pose "10 d loo~

s hould be. s.i ~C1 i e?ci 1n l0c:Lo. • I D come Fr orn


05'(1cu l btx, Cl\ c..hold cl k::e prod LI({? ci ~j C, Cl/ I b va ro y
(J'/ C\., "f(?r)(; 'i &'Ce iv eY oF ll1 ctl rccktce In bnd

c0h, ch con be ~ 6- h.> Lei k: e lh o t m tv -tb e


rr1 ct '"i le eb
Ajncu ltt0dl Income foos beem vempfecl
{lrorn \0co·1YJe tcxx. unde'( ~ee- 1o cr) oF- {he Inco me
l;;, crA Ac6 uJhe'f e it ba'::> be en ,ven -lhqL~- rn
1
0
co~crh ()9 J -fhe M eil I
nco me oF a p-,e vi o lA~ jct,-Y
of o, pe1 son whose So 41c e of ,11 come i 5
c1j{ 1 CG\ \\-ul' e w i II nob ~ II un d ey cC1+ej6YJ
--1h e2
oF w~a \ ,rxo m e ./h e, b rrden oF p--roo F tha&-
an 1(()c O m (2 { 01I\ un d e'{ 4h, s cd ~ejo'J 15
on
lne C! SS <2 Ss,er? .

.f -r I . Ranc~tma+he1 fr1+erp--ri S<?S V. C IT


[q9 'f5 ) In -Jh is co s r?, --lhe Cou,6- ~er d
.fha-h
-the 6LL"l den li es on ~b e _IAS.Sl?SJ· ee- 1D
p-ro ve
lbc1 l- 1he jo CO ()') e de Yi ve d bj h i m IS tb e
c;1.511 cu\ kn ol ~ u.lh ic h , h e
i ~ daim;'j
u1 o e 1 e l'Y) f ii on
1cnt -Ac~·
Nece sscr-1j condi-1-ion .s -~ Incom e -lo be
Ayicu lhJ,a l incom e ·
~ l 0c o rne 8.houlc\ be de--nved Rom la-ncl - 1/)e Ve"ry
-F1 s t: 1equ·,..., e roe n~ )s -Lhe iocDm e .9Y:Jocd d be
de-nv ec\ forY) land no t fr orn c,n_J u/h{?"{ ass ei:s .
~ -~PJ \'1 C( ~'Y) 12 Gh o u Id 6e
·r-<?Ven u ,e .
in -\ be f D1 m o ~ , (? n b er(

➔ Land rnu .s (;- be g,i tc1c1 l e d ·11') lndi" c, -I.Ah erhe-f


s ·1 t1,tate d in LffbC\ I') o.'Y0::1_c; CSi '!'Lf-Yoi! c:i--rea s3 -The
(?IY f'a. S u1;1-e
cd s·o menti oned rn Sec. 414) o~
c:nea where !GI nd.
--Y eVe nu-e can be collec~l?.J
b::J Dthce1_s oF-
~ jo\Jet nmenl-s ·

----:-'> Land mcc$l, be Lt&d t/sl bsic O rci h'ons of


AJ!)cu lhA"ie ·- lurnd
1
shol,dd be L,1s ed f 0
- 1k
o - {,e-ul-~"10il
0 pll 1fose) foi e :u'm/::) fi on wnde---,,
a.31) c-U [ \--en 0i I 1n co me .
0 Inc om e Pr O YY) ~ h u1 s e-Y :j ,6 a IWCIJ s
e,1 emp +ec/: froYY) +u+al i°Y) Cl:J me, . Jnro ~ Rom
a nu1 ~ i's nol- ci0 ~)') c l,J Ih\ '$" Cl \ I n c... 0 YY) e._
u 0 I e.S"::::, rn a i () \-et i l'J ed · 6~ a f oYrYJe>Y °' s Gf n 01; c\
(;1 he c,, eSSO\J (}L~i u I')(., b
r()Co m e d,rn ved tom}j1i u ..ilhlla I pri'A uce
eird men ke tinj pro< esSe1-S .

A1JJ in c o r'0 e \ ive d


c€?'/ b_j a cu l-hv cd>v-Y DY ~re ce ·, vev
of \ \.IJ k·n
7 f? \') 7" ,,..I C 1 /\JiYl
ff j ic ej Ihr1 e
tA q,

~ Ie oF 3
c1 -Yi c u I1-Ln' ctl prod u;; \A 0 r,

\')C' ( C c::,<::,t~-YLj 0 J)(? l lj h. u n S Oi'fc> caY'lipj en -(-o


-f0 1 n cl
1-h
"'j r2 0dei ~,
W ,_,
.:: , J .1..1, u?
)DY ,vC! (-~ L c o n -,:.u m O() u1

L
lJ-\ Ic109
,· ;17 +v mo, lee~ is cci {( ed as cUrn
j e-u I hA,ci/
i"{)cor()<? . ('() case o~ ope-Y et-h ons I perfui rnec/ cr1 e
0 0 {; \ tJ nq ~'I e ; 1' 11,'bco t"J')e.- hct s -h.> be SE'p~..., ~ t e c{
£o os ,\u compL1~e ·to,-x an r>DD- a9,icGd ~-Y01/
\--flcornf' . The o pe1e1~·o n s G\'i e cctlled o\S

9Y>cu I Im q I c5'I mm k e h· ') o-p" ,ci h·on -:, 7n e


1
e
O.i e. t wo con c\'ih o ns cuhich vnLlst- b t> _sc1h.sF·e,,cj
ii,< m,ri Ice~0 j °1""" d k on;
U) Tfie ~tcu lfui--.q) roe<?SS mus~ be__ pe1F=J
bj IA fe"tson e 1nf bjed bj C7\ nA/tiva ~ CS'{

°'- 'i€ Ce1V<2 "I v F- 1enb- 10 k,nd .


(2) Th Cl~ r ,ccl V cb- g r) o u Ic\ be Rb- i-u
t- C1 b?n +v h"O'< le e 6 Th e1e u1 i e. s CTmc CJ'r ci i n~
Fcoss e tnplo:J"'c\ tD 'i enc)E"I -ll, "' r,odetc e F, b
b 6° ¼k ~ri h l'Y'qlic eb- til, ,,, -lh'Y0c.shing ,
W, rm owin ~1 c \e.q nif\ q ) ch:_fI t- ') , CY\.! sh i ~ b ; \i n j
0
1
°'() d cle w 1;·t1 nj e} c •

I ncoro e f1 orn f~7 r0 ~Ju i Id o:J~ i

ln coro e f:< orn fawo b,;ldin,j whi ch is J<Nivec/


,Rom A~r'O CUlhn q \ o f E:'Y Glh'on 1-S ,£)te mpt e ci O (Y) f
w rt . ~ 6- lo Set h~ ~ -thci~ p-roperi ·1.s usec}
fsi C\ficu( l-u"fnl riJoSCl> -lh1r re Oi1e.. scme
esse 0-kC\l 1 <2clui·1e.,YY)<::>0~ s ·+hC1b- nerd s -/--o b? f,i ff; /(r-d .
1h 12 CGYk.: ti Ji O () S , C\1 {! :

Ci) 1h e h,iI cli~ '] 1') ll,' i- be c,ccvt <"'d ~ --fhe


culhvafO"t CJ'( -fhe -rece.iveY · 0 p .-Ye nb-- ,n kind
}

Cg) 7h e IclrrJ hvus t- be ~i k 1ci +e d in Ind r o...

and u,sed to"' Ojrf)Ll,dhna / FlJ\-ro~e-s /


® \he bGtifd1nj which is 0s useo\ ~ Cfj'))ud~o/c,)
of2'!qt)C0-S by :,he cul·hvci l"'Y 6'f -the. 'Y E?n /:;
'7 ece iv 0r m1.t ,{ be a~ c, du., di; oj bcu gf, s-~ e 00\,j'f> .
eD me IQ n ol )s et-2,~Q?~e.d {-0 lei rd --ye Ven (Ae u-(

loca j y g ~es (5'{ fOJ'() q jS S i hA Gl -1- e_o) j l'l Y\,,{ r~\ Ort e4S
f\5"wlhrrcd 'i'n l<lYYJQ Is -e){emp~ ~ ·,nc6'rYle.,
WH.. 1ou l- 1;1--u{;" c) ~ e·nirn en l- 6 'j in ,f 1 , e c f w"'.J
1h f' i e m e so ma "j Md h.;q -< cmd --, "'ltM~b
~ ~ u,1 Ifwr GS I 11 LLl'{y\-e · ,4-,,i J o\ he, r e<>--SS
J

wi Il ' 0 I'() f VI I e I 6 Q s f °'" 11 ':J {),Lr' ciA /Ivy, 0,) I" WY>\5--
crnd f:, llY'/ +j hvYJ u\l\ Ifv u-1 I J \ YJ UlYYJ "' .

You might also like