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
Income Tax
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.