How can income be classified according to locales under income tax ordinance_1984
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(iv) by granting a right to any person to use the land for any period; or
(b) any income derived from any building which-
(i) is occupied by the cultivator of any such land as is referred to in sub-clause (a) in which any process is carried on to render marketable any such produce as aforesaid;
(ii) is on, or in the immediate vicinity of, such land; and
(iii) is required by the cultivator as the dwelling house or store-house or other out-house by reason of his connection with such land;
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