Agriculture Income

This Income is Exempt from Income tax under Section 10(1)


Definition of Agricultural Income

Agricultural income is defined under section 2(1A) of the Income-tax Act.

As per this section, agricultural income generally means:

  1. Rent or Revenue Derived from land
  2. Income from Agriculture Operations
  3. Income from Farm House/Building Attached to Agricultural Land

  Different types of Agricultural Income- Definition as per Income Tax - What is Agricultural Income


  1. Income Tax
  2. Agricultural Income

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.