PART (B)

Research Methodology

CRITICAL STUDY OF TAXABILITY OF

AGRICULTURAL INCOME WITH JUDICIAL
PRONOUNCEMENT

Problem:-

As such Agricultural Income is exempted in tax. But stil the tax Laws need to have
some specific and transparent aspects as to which will be inclusive and exclusive in
Tax.

There are much of confusion as with regard to Agricultural Income because its
varied aspect.

Rational:-

To serve the best and effective laws for the better treatment to Agricultural Income
as with reference to its various aspect given in Section 2 (1A) of Income Tax Act
1961 .

Hypothesis:-

To get better analysis of the Act with regard to Agricultural Income.

Objectives:-

(A) Income Tax in India and how it is applicable.

(B) Taxation system in India.

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(C) Various Tax Terms.

(D) Introduction of Agricultural Income in India.

(E) Taxability of Agricultural and Non-Agricultural Income.

(F) Critical Approach regarding to Agricultural Income.

(G) Case studies on Agricultural and Non-Agricultural Income.

Chapter scheme:-

Part (A)- Theoretical Background.

Part (B)- Research Methodology.

1. Introduction to Agricultural Income.

2. Agricultural Income and Tax Laws.

3. Agricultural and Non-Agricultural Income.

4. Taxation of Agricultural Income and Case Laws.

5. Critical Apporach of Agricultural Income.