In this Act, unless there is anything repugnant in the subject or context:-
(a) land includes benefits arising out of land and things and structures attached to the earth; and
(b) prescribed means prescribed by Rule made under this Act.
(a) land includes benefits arising out of land and things and structures attached to the earth; and
(b) prescribed means prescribed by Rule made under this Act.
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India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.