Subs. by Act 27 of 2013, s. 4, for “wakfs” (w.e.f. 01-11-2013). — LIST OF AMENDING ACTS

6. Subs. by Act 27 of 2013, s. 4, for “wakfs” (w.e.f. 01-11-2013). (ii) the rates, cesses, taxes and licence fees, paid by it to the Government or any local authority; (iii) expenditure incurred for all or any of the following purposes , 1 [in respect of lands directly under cultivation by the mutawalli for the benefit of the waqf], namely:— (a) maintenance of, or repairs to, irrigation works, which shall not include the capital cost of irrigation; (b) seeds or seedlings; (c) manure; (d) purchase and maintenance of agricultural implements; (e) purchase and maintenance of cattle for cultivation; (f) wages for ploughing, watering, sowing, transplanting, harvesting, threshing and other agricultural operations: Provided that the total deduction in respect of an expenditure incurred under this clause shall not exceed 2 [twenty per cent.] of the income derived from lands belonging to the 3 [waqf]:

Section 6