27. Income tax benefit
Despite anything to the contrary in any Act, where the whole of any moneys received by any grower by way of statutory benefit has not been applied by such grower for the restoration or rehabilitation of his or her holding in the year in which such moneys were received, only such amount thereof as has been so applied shall be deemed for the purpose of the Income Tax Act to be income derived or received in such year.
However, the remaining portion thereof shall be deemed to be income derived or received in the next succeeding year.