UNIVERSITY INSTITUTE OF LEGAL STUDIES

PANJAB UNIVERSITY, CHANDIGARH

TAXATION LAWS PROJECT

WORK
ON TOPIC –
Agricultural Income And Computation of Tax for
Agricultural Income under Scheme of Partial Integration

Submitted By- Arshdeep Kaur

Class- B.A. L.L.B (Hons.) 5th yr.
Roll No.- 03/18
Submitted To- Ms. Kriti

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 ACKNOWLEDGEMENT
I would like to express my special thanks and gratitude to my professor of Taxation Laws Ms.
Kriti who gave me this golden opportunity to work on this tremendously wonderful project on
the topic of ‘Agricultural Income And Computation of Tax for Agricultural Income under
Scheme of Partial Integration’. This project has really helped in enhancing my knowledge and
enabled better understanding of the subject and its fundamentals.

Secondly, I would also like to thank my friends and classmates who helped me in best way
possible within their reach to finalize this project within limited time frame.

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Table of Cases

Brihan Maharashtra Sugar Syndicate Ltd. V CIT........................................................................................10

CIT v B. Gupta Tea Pvt. Ltd.........................................................................................................................13
CIT v P.Z. Estates (P) Ltd.............................................................................................................................13
CIT v R. Venkataswamy Naidu...................................................................................................................12
CIT v Raja Benoy Kumar Sahas Roy..............................................................................................................8
CIT v Soundrya Nursery.............................................................................................................................12
CIT v Venkatasubbaya................................................................................................................................14
CIT v Venkataswamy Naidu (R),.................................................................................................................13
Mustafa Ali Khan v CIT...............................................................................................................................13
Sri Ranganatha Enterprises v.....................................................................................................................12

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TABLE OF CONTENTS

TABLE OF CASES...........................................................................................................................................3
TABLE OF CONTENTS...................................................................................................................................4
♦ INTRODUCTION....................................................................................................................................5
♦ DEFINITION OF AGRICULTURAL INCOME IN INCOME TAX ACT, 1961..................................................5
 SECTION 2(1A) - Bare Provision........................................................................................................5
 Section 2(1A)(a)...............................................................................................................................6
 Section 2(1A)(b)...............................................................................................................................9
 Section 2(1A)(c)..............................................................................................................................11
...............................................................................................................................................................12
 Examples of Agricultural Income...................................................................................................12
 Examples of Non-Agricultural Income............................................................................................13
♦ SCHEME OF PARTIAL INTEGRATION OF NON AGRICULTURAL INCOME WITH AGRICULTURAL
INCOME.....................................................................................................................................................14
 Computation of tax under this scheme..........................................................................................14

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AGRICULTURAL INCOME

♦ INTRODUCTION
Agriculture, alongside its allied sectors, exists as one of the largest sources of livelihood in India.
Figures ascertained by the Food and Agriculture Organisation (FAO) indicate that agriculture
still serves as a primary source of income for about 70% of the Indian rural households. The
government, therefore, endeavours to boost this sector by means of schemes, policies, and tax
exemptions for agricultural income.
Agricultural income refers to the income earned, or revenue generated from sources essentially
premised on agricultural activities. These sources of income include farming land, buildings on
or identified with agricultural land as well as commercial produce from a horticultural land.

♦ DEFINITION OF AGRICULTURAL INCOME IN INCOME

TAX ACT, 1961

 SECTION 2(1A) - Bare Provision

Agricultural Income means—
[(a) any rent or revenue derived from land which is situated in India and is used for agricultural
purposes;]
(b) any income derived from such land by—
(i) agriculture; or
(ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily
employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by
him fit to be taken to market; or
(iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him,
in respect of which no process has been performed other than a process of the nature described in
paragraph (ii) of this sub-clause;
(c) any income derived from any building owned and occupied by the receiver of the rent or
revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any
land with respect to which, or the produce of which, any process mentioned in paragraphs (ii)
and (iii) of sub-clause (b) is carried on:

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[Provided that— (i) the building is on or in the immediate vicinity of the land, and is a building
which the receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by
reason of his connection with the land, requires as a dwelling house, or as a store-house, or other
outbuilding, and
(ii) the land is either assessed to land revenue in India or is subject to a local rate assessed and
collected by officers of the Government as such or where the land is not so assessed to land
revenue or subject to a local rate, it is not situated—
(A) in any area which is comprised within the jurisdiction of a municipality (whether known as a
municipality, municipal corporation, notified area committee, town area committee, town
committee or by any other name) or a cantonment board and which has a population of not less
than ten thousand; or
[(B) in any area within the distance, measured aerially, — (I) not being more than two
kilometres, from the local limits of any municipality or cantonment board referred to in item (A)
and which has a population of more than ten thousand but not exceeding one lakh; or
(II) not being more than six kilometres, from the local limits of any municipality or cantonment
board referred to in item (A) and which has a population of more than one lakh but not exceeding
ten lakh; or
(III) not being more than eight kilometres, from the local limits of any municipality or
cantonment board referred to in item (A) and which has a population of more than ten lakh.] 3
[Explanation [1.]—For the removal of doubts, it is hereby declared that revenue derived from
land shall not include and shall be deemed never to have included any income arising from the
transfer of any land referred to in item (a) or item (b) of sub-clause (iii) of clause (14) of this
section.]
[Explanation 2.—For the removal of doubts it is hereby declared that income derived from any
building or land referred to in sub-clause (c) arising from the use of such building or land for any
purpose (including letting for residential purpose or for the purpose of any business or
profession) other than agriculture falling under sub-clause (a) or sub-clause (b) shall not be
agricultural income.]
[Explanation 3. —For the purposes of this clause, any income derived from saplings or seedlings
grown in a nursery shall be deemed to be agricultural income.]
[Explanation 4. —For the purposes of clause (ii) of the proviso to sub-clause (c), ―population‖
means the population according to the last preceding census of which the relevant figures have
been published before the first day of the previous year;]

 Section 2(1A)(a)

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 “any rent or revenue derived from land which is situated in India and is used for
agricultural purposes.”

This part envisages following essential components-

(1) Income must be derived from land: For income to be agricultural income, land must be
primary or immediate and effective source of income and should not be a remote source i.e. there
must be proximate and sufficient connections between income and land. And where there is no
proximate connection between income and land, income shall not be agricultural income CIT v
Kamakhya Naryan Singh1 (1948) 16 ITR 325 (PC). Therefore, following are non-agricultural
income as there is no proximate connection between income and land:
(a) Dividend received by a shareholder from a company carrying on agricultural operation is not
agricultural income in his hands. The shareholder receives the dividend not by virtue of any
activity of agriculture carried on by him, but by virtue of the investment of his funds in the
company in buying up its shares.
(b) Loan obtained by a shareholder out of accumulated profits of a company having only
agricultural income, which is liable to be treated as 'deemed dividend', is not agricultural income
in the hands of the recipient.
(c) Interest on arrears of rent payable by a tenant to his landlord is no doubt revenue but it is not
revenue derived from land and hence it is not agricultural income.
(d) Commission earned by a broker for selling agricultural produce of an agriculturist is not
agricultural income
(e) Salami or Nazarana paid shall not be agricultural income in the hands of the recipient unless
it is a payment of rent in advance. Basically 'Salami' is not rent. The word 'rent' means a payment
made after the relationship of landlord and tenant has come into existence and for its
continuance. Whereas, 'Salami' is a payment made by prospective lessees antecedent to the
constitution of the landlord and tenant relationship. It is a payment made as the price for the
landlord agreeing to part with his rights in the agricultural holding in favour of the proposed
lessee. It is generally a lump sum payment and it is a capital receipt in the hands of the lessor and
is not agricultural income.'
(2) Land must be situated in India: Second condition for income from agricultural income is
that the land from which income is derived must be situated within the jurisdiction of India. It
may be situated anywhere (urban area or rural area) in India and may or may not be subjected to
land revenue or local rate.
Where land is situated outside the jurisdiction of India then income from such land received by a
person residing in India shall not be agricultural income under section 2(1A) and would be
taxable under the head 'Income from other Sources' under Section 56(1).
(3) Land must be used for Agricultural Purposes: It is important to note that the term
"agricultural purpose" as such is not defined in this Act.
1
(1948) 16 ITR 325 (PC)

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However, the Supreme Court of India in CIT v Raja Benoy Kumar Sahas Roy 2 (1957) 32 ITR
466 (SC) has laid down that agricultural purpose means that basic operations and subsequent
operations must be performed on such land.
Basic Operations
These are those operations which are performed on land before germination. These operations
involve expenditure of human skill and labour upon land, and help the seed to sprout from the
land. These operations involve cultivation of the land and some examples are tilling of land,
sowing of seeds, planting and similar operations on the land. Such operations may be performed
mechanically or manually.
Subsequent Operations
The subsequent operations are performed after the produce (crop) sprouts from the land till
harvesting. Some examples of subsequent operations are weeding, digging the soil around the
produce, removal of undesirable growths, prevention of the produce (Crop) from insects, pests or
from degradation by cattle and other factors. Basically it involves all operations which foster the
growth and preserve the produce (crop) and make it fit for the market. Further, it also includes
tending, pruning, cutting and harvesting, etc.

Points To be Noted
1. Subsequent operations alone are not sufficient for income to be agricultural income.
These operations must be performed in conjunction with, and in connection basic
operations. Therefore both basic and agricultural operations must constitute integrated
activity of agriculture. Where subsequent operations are performed on the produce
(crop) of spontaneous, growth (where no basic operations were performed by the
agriculturist income will not be agricultural income.
2. Agriculture produce means any produce formed after performing basic and subsequent
operations on agricultural land. It may be:
 Food, grain, vegetables or fruit for human consumption;
 Plantation and groves, grass, fodder for animal consumption;
 Article of luxury such as betel, tea, coffee, spices, tobacco;
 Commercial crops such as cotton, flex, jute, hemp, indigo;
 Article having artistic and decorative value such as flowers, creepers;
 Articles having housing value like bamboo, timber;
 Articles having fuel value;
 Articles having medicinal and health value.
3. It is important to note the term agriculture is used in wider sense and it also includes
horticulture. (cultivation of every type of plants), Floriculture (cultivation of flowers),
arboriculture (cultivation and management of trees within the landscape which includes
the study of how trees grow and respond to cultural practices and the environment, as
well as application of cultural techniques such as selection, planting, care, surgery and
removal) and sylviculture (cultivation of forest).
2
(1957) 32 ITR 466 (SC)

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 4. Every activity on land is not agriculture: The term agriculture is used in the sense that
basic and subsequent operations are performed on land to grow agricultural produce
(crop). Simply because some activity is done on land or activity in some way is
dependent on land does not mean that, the activity comes within the purview of
agriculture. Example: Breeding and rearing of livestock, dairy farming, cheese and
butter making and poultry farming are non-agricultural activities.

(4) Rent or Revenue from Land:

Rent from land means payment in cash or kind by one person (Tenant) to another (landlord) in
respect of right to use land. Therefore, relationship of a landlord and tenant or lessor or lessee
must be there between the parties.
Example: Half of agricultural produce given by the tenant to landlord is rent in kind and hence
agricultural income in the hands of landlord.
Revenue from Land: It means any income derived from agricultural land, but other than:
(i) rent; or
(ii) income under section 2(1A)(b)(c).
Example: Interest on arrears of rent payable by a tenant to his landlord is revenue but it is not
agricultural income as it is not derived from land. (There is no proximate connection between
income and land).
Receipts in the nature of tax or insurance compensation
The expression 'rent' or 'revenue' is employed so as to obviate any discussion as to whether what
the landlord realizes should be something in the nature of rent or whether it would include all
other types of receipts (including receipts in the nature of tax) that the landlord may realize from
the land.
 Section 2(1A)(b)
“any income derived from such land by—
(i) agriculture; or
It includes income derived from land situated in India used for agriculture purpose.
Examples:
1. income from sale of standing crop or raw produce after harvest by the agriculturist;
2. income or value of crop used by the agriculturist in his business as raw material;
3. income or value of crop used for self consumption by the agriculturalist.

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(ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily
employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by
him fit to be taken to market; or
Any income derived by a cultivator or receiver of rent in kind from any process ordinarily
employed to render the produce, raised or received by him, marketable is agricultural income.
Sometimes raw produce (crop) may not be saleable. To make it marketable or saleable, it
becomes necessary to perform a process on such produce which is generally called "Marketing
process" or "Agricultural process". Such "Marketing process" or "Agricultural process" increases
the market value of produce (crop), therefore, such increased value of such produce is also
agricultural income.
However, following conditions must be satisfied:
(i) Process must be such which is ordinarily employed by the cultivator or receiver of rent-in-
kind. Such processes which are ordinarily employed include thrashing, winnowing, cleaning,
drying, crushing, boiling, decanting, etc. However, nature of process depends upon the quality of
produce and varies from time to time and place to place. Further such processes may be
performed manually or mechanically.
(ii) The process must be performed to make the produce marketable. Example: Tobacco leaves
are saleable in the market in dried form. Therefore, the income from the ordinary process
employed to dry the tobacco leaves to make them marketable is agricultural income.
Therefore, where produce is already saleable in the market and some process is performed on the
produce to earn extra profit then income derived will be partly agricultural and partly non-
agricultural and such process shall not be called "marketing process" or "agricultural process".
However, such income is called composite income and is to be disintegrated into agricultural
income and business (non-agricultural) income according to the rules laid down under this Act.
 Examples:
 Sugarcane is generally saleable in the market. Where any process (non-agricultural
process) is performed to convert sugarcane into sugar or gur will be non-agricultural
process and proportionate income from the process of converting sugarcane into sugar or
gur will be non-agricultural income. [Brihan Maharashtra Sugar Syndicate Ltd. V
CIT3 (1946) 14 ITR 611 (Bom)].
 Where mulberry leaves are grown by the assessee, which are fed to silkworms and silk
cocoons are obtained from silkworms then income from sale of silk cocoons would be
non-agricultural income [K Lakshmann Co. v CIT4 (1999) 239 ITR 597 (SC)].
 Similarly, growing fodder, giving it to cow and obtaining milk from cow then income
from sale of milk is non-agricultural income.

3
(1946) 14 ITR 611 (Bom)
4
(1999) 239 ITR 597 (SC)

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(iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by
him, in respect of which no process has been performed other than a process of the nature
described in paragraph (ii) of this sub-clause ;
Any income from sale, by a cultivator or receiver of rent-in-kind, of produce raised or received
by him in respect of which agricultural process has been performed.

 Section 2(1A)(c)
Income from Farm House.
Any income (Annual Value) from building (Farm House) is agricultural income if following
conditions are satisfied:
(i) Building must be owned by the landlord and occupied by the cultivator (landlord or tenant) or
receiver of rent-in-kind (landlord);
(ii) Building should be on or in the immediate vicinity of land situated in India used
for agricultural purpose;
(iii) Building must be used by the cultivator or receiver of rent-in-kind as:
(a) Dwelling house; or
(b) A store house; or
(c) Other out-building.
(iv) The land where building is situated must be assessed to land revenue or local rate. However,
where it is not assessed to land revenue or local rate then it must be situated outside the urban
area i.e., it must be the rural area.
Urban area means: As Amended by the Finance Act 2013 (w.e.f A. Y 2014-15)
Any area within the distance, measured aerially:
(1) not being more than two kilometers, from the local limits of any municipality or
cantonment board referred to in item (A) and which has a population of more than ten
thousand but not exceeding one lakh; Or
(2) not being more than six kilometers, from the local limits of any municipality or
cantonment board referred to in item (A) and which has a population of more than one
lakh but not exceeding ten lakhs; or
(3) not being more than eight kilometers, from the local limits of any municipality or
cantonment board referred to in item (A) and which has a population of more than ten
lakh.'

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(2) "population" means the population according to the last preceding census of which the
relevant figures have been published before the first day of the previous year [Explanation 4.]

Points to be Noted
1. Where farm house is situated in the rural area, then income (Annual value) will be
treated as agricultural income even if land on which farm house is situated is not
assessed to land revenue or local rate.
2. Income derived from any building or land mentioned under section 2(1A)(c) arising
from the use of such wuilding or land for any purpose other than agricultural shall not
be treated as agricultural income. [Explanation 2]. Example: Income derived frem
letting out such building (farm house) for residential purpose or for the purpcse of any
business or profession or even for sharing the agricultural produce by 3rd person shall
be non-agricultural income i.e. Mr. A owner of agricultural land has let out farm house
to Mr. B (not tenant of Mr. B to be used for residential purposes or for storing his
agricultural produce therefore rent received by Mr. A is not agricultural income.
3. Any income arising from transfer of agriculture land shall not be treated as revenue
arising from such land and therefore, not agricultural income [Explanation /].
4. Any income derived from saplings or seedlings grown in a nursery shall be deemed to
be agricultural income. [Explanation 3 w.e.f. 1-4-2009].
5. Onus of proving that an income is agricultural income is on the assessee, [CIT v
R. Venkataswamy Naidu5 (1956) 29 ITR 529 (SC); Sri Ranganatha Enterprises v
CIT6 (1998) 232 ITR 568 (Ker)].

 Examples of Agricultural Income

 where basic operations are carried out in nursery and subsequent operations are carried
on in pots in continuation of basic operations then income from such nursery is
agricultural income [CIT v Soundrya Nursery7 (2000) 241 ITR 530 (Mad)].
 Seeds are agricultural produce which are obtained on the account of cultivation by the
assessee. Therefore income from seeds is agricultural income. [CIT v Soundrya Nursery
(2000) 241 ITR 530 (Mad)].
 Rent from agricultural land received by Mortgagee in possession from sub-
tenant. Example: Mr. A (mortgagor) mortgaged his agricultural land to Mr. B
(mortgagee in possession). Mr. B gives that agricultural land on rent to Mr. C (sub-
tenant) therefore rent received by Mr. B (mortgagee in possession) shall be agricultural
income.
 Salary received by a partner, for rendering service to firm, which is engaged in
agricultural operations and have agricultural income.

5
(1956) 29 ITR 529 (SC)
6
(1998) 232 ITR 568 (Ker)
7
(2000) 241 ITR 530 (Mad)

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  Interest on capital received by a partner from the firm engaged in agricultural operations.
However share of profit received by a partner from firm is exempted under section
10(2A) and it is not Agricultural income.
 Compensation received from an insurance company for damage caused to the crop is an
agricultural income. Such compensation cannot be distributed between agricultural
income and business income under rules [CIT v B. Gupta Tea Pvt. Ltd.8 (1969) 74 ITR
337 (Cal)].
 Profit on sale of standing crop or produce after harvest by a cultivator or receiver of rent-
in-kind.
 Income from sale of grass where grass was grown by making human efforts i.e. basic and
subsequent operation.
 Income from sale of replanted trees where denuded parts of the forest were replanted and
subsequent operations were performed
 Income derived by growing special quality of grass required for creating golf course is
agricultural income, [CIT v P.Z. Estates (P) Ltd.9 (2005) 2 SOT 563 (Del)]

 Examples of Non-Agricultural Income

 Interest on arrears of rent regarding agricultural land as it is not revenue derived from
land.
 Interest on promissory notes received by landlord from defaulting tenants.
Income from sale of forests, wild grass, fruits and flowers grown spontaneously and
without human effort [Mustafa Ali Khan v CIT10 (1948) 16 ITR 330 (PC)].
 Income from sale of wild grass and reed of spontaneous growth.
 Income from dairy farming, butter, cheese making [CIT v Venkataswamy Naidu (R)11,
(1956) 29 ITR 529 (SC)].
 Income from fisheries.
 Income from poultry farming.
 Income from sale of preserved potato as preservation of potatoes by refrigeration is not a
process ordinarily employed by a cultivator.
 Income from salt produced by flooding the land with sea water.
 Agricultural produce received by a moneylender as interest.
 Remuneration received by an agent at a fixed %age of net profit from a company having
agricultural income.
 Income from sale of agricultural produce received as price for water supplied to
agricultural land.
 Income from setting out the agricultural land or farm house for storing crops.

8
(1969) 74 ITR 337 (Cal)
9
(2005) 2 SOT 563 (Del)
10
(1948) 16 ITR 330 (PC)
11
(1956) 29 ITR 529 (SC)

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  Royalty from mines.
 Income from brick making.
 Hire charges received from TV Serial producer for use of the garden or land for shooting
TV Serial or film [B. Nagi Producer Reddi v CIT12 (2002) 258 ITR 719 (Mad)].
 Income. from sale of various kinds of hybrid/germ plasma seeds after conducting
agricultural research costing crores of rupees [Proagro Seeds Co. Ltd. v CIT13 (2003)
126 Taxman 37 (Del)(Mag.)].
 Registration fee collected from contractor who is bidding at the auction conducted for
auction of plantation as fee has no nexus with agricultural land.
 Commission earned by the landlord for selling agricultural produce of his tenant as
commission' has no nexus with agricultural land.
 Profit on sale of standing crops/agricultural produce purchased by assessee [where
assessee has purchased standing crops from cultivator and sold on profit] [CIT v
Venkatasubbaya14 (1951) 20 ITR 151 (Mad)].

♦ SCHEME OF PARTIAL INTEGRATION OF NON

AGRICULTURAL INCOME WITH AGRICULTURAL
INCOME

Agricultural income is exempted under section 10(1) of Income-tax Act, 1961.

Moreover, if assessee has agricultural as well as non-agricultural income then agricultural
income shall be included into his Total income for computation of Income-tax on non-
agricultural income. This is known as Scheme of partial integration of non-agricultural income
with agricultural income or taxing agricultural income. However, for applying this scheme
following conditions must be satisfied:
(i) Assessee must be:
(a) An individual;
(b): A Hindu Undivided Family;
(c) AOPs/BOIs
(d) Artificial juridical person
And it should not be -
(a) Firm,

12
(2002) 258 ITR 719 (Mad)
13
(2003) 126 Taxman 37 (Del)(Mag)
14
(1951) 20 ITR 151 (Mad)

14
(b) Company .
© Co-operative society
(d) Local Authority
(ii) The assessee's non-agricultural income must exceed Basic Exemption limit' for
that Assessment Year.
(iii) The agricultural income must exceed 7 5,000.

 Computation of tax under this scheme

Step 1: Compute Net Agricultural income as if it is chargeable to tax.

Step 2: Compute Non-Agricultural income and add net agricultural income.
Step 3: Calculate tax on aggregated income [Agricultural + Non-Agricultural] as if such
aggregated income is Total income.
Step 4: Add Agricultural income to Basic Exemption limit for assessee and compute tax as if it is
Total Income of assessee.
Step 5: Reduce amount of tax determined under Step III from tax determined under
Step 6: Add surcharge (if applicable) education cess 4% and secondary and higher education cess
@ 1%, if any, to balance.

The example discussed below provides a detailed explanation of this process –

An individual taxpayer aged 50 years earns Rs. 3,00,000 in agricultural income. Her non-
agricultural income is worth Rs. 5,00,000. Therefore, her agriculture income tax for the FY is
calculated as follows:

Step 1: Evaluating tax on non-agricultural income + net agricultural income, i.e., Rs. 8,00,000
(Rs. 3,00,000 + Rs. 5,00,000) Tax on the first Rs. 2,50,000 = Nil
Tax on the second Rs. 2,50,000 = Rs. 2,50,000 x 5% = Rs. 12,500
Tax on balance Rs. 3,00,000 = Rs. 3,00,000 x 20% = Rs. 60,000
So, the total tax on non-agricultural income + net agricultural income is Rs. 72,500. (1)

Step 2: Calculation of tax on net agricultural income + maximum exemption limit as per slab
rates, i.e., Rs. 5,50,000 (Rs. 3,00,000 + Rs. 2,50,000)Tax on the first Rs. 2,50,000 = Nil

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Tax on next Rs. 2,50,000 = Rs. 2,50,000 x 5% = Rs. 12,500
Tax on balance Rs. 50,000 = Rs. 50,000 x 10% = Rs. 10,000
So, the total tax here stands as Rs. 22,500. (2)

Step 3: Calculation of the final tax as a difference of the figures derived in Step 1 and 2. The
difference between (1) and (2) is Rs. 50,000 (Rs. 72,500 – Rs. 22,500).
So, final tax = Rs. 50,000
(+) Health and Education cess @ 4% = Rs. 2000
Therefore, her total tax liability amounts to Rs. 52,000

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REFERENCES
 https://www.bankbazaar.com/tax/tax-on-agricultural-income.html accessed on 9th March, 2023
at 6:10 p.m.
 https://blog.ipleaders.in/agricultural-income/ accessed on 9th March, 2023 at 7:30 p.m.
 https://groww.in/p/tax/agricultural-income accessed on 10th March, 2023 at 5:30 p.m.
 https://taxguru.in/income-tax/income-tax-treatment-taxability-of-agricultural-income.html
accessed on 10th March, 2023 at 10:00 p.m.
 https://cleartax.in/s/income-tax-slabs accessed on 11th March, 2023 at 12:30 p.m.
 https://incometaxindia.gov.in/Tutorials/2%20Tax%20Rates.pdf accessed on 12th March, 2023 at
4:30 p.m.

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