Sometimes, it is difficult to seggregate whether it is business income or agricultural income

For tea, coffee and rubber business, there is specified percentage which is treated as PGBP Income

For other businesses, 

Both Income & Expense segregated of Agriculture Income & Business Income as shown below

 

  Income which is Partly Agricultural Partly Business - Partly Agricultural Partly Business Income

  1. Income Tax
  2. Agricultural Income
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.