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ACT II OF 1996 ACT II OF 1996 BALOCHISTAN AGRICULTURAL INCOME TAX ACT, 1996 3. Levy of tax.‑‑‑(1) No tax shall be charged on land not exceeding 4,000 produce index units. (2) The tax shall be charged at the rate of two (2) rupees per index unit on the land cultivated in excess of 4000 index units only up to 6000 index units and at the rate of three (3) rupees per index unit on the land cultivated exceeding 6000 units. (3) The tax shall lie paid by the owner of the land in respect of which it is assessed and levied. (4) Neither the exemption of 4000 produce index units nor rate of tax mentioned in subsection (2) of section 3 shall be varied except by an Act passed by the Provincial Legislative Assembly. Explanation l.‑‑Cultivated area would be that farm area which is actually cropped during the year irrespective of the number of crops raised in that year and includes the area under orchard. Explanation 11.‑‑Any crop that takes more than twelve months to mature and be harvested which falls in two financial/revenue years shall be taken as one crop cultivated for the purpose of accounting for income tax chargeable.