What is Agricultural Income

Income Tax

Agricultural Income

Types of Agricultural Operations for Income Tax Purpose

Last updated at December 13, 2024 by Teachoo

Agricultural Operations can be divided into 2 types of operations

1.Primary Operations

(These are basic operations which are done to start agriiculture like sowing seeds

2 Secondary Operations

These are done later when crop has grown

Types of Agricultural Operations for Income Tax Purpose - What is Agricultural Income

SUMMARY

Type of Operations	Normal Agriculture	Nursery
Only Primary Operations	Exempt	Exempt
Only Secondary Operations	Not Exempt	Exempt
Both Primary & Secondary Operations	Exempt	Exempt

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CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.

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