EXEMPTED INCOMES [Section – 10, 10AA, 11 to 13A]
1. Agricultural Income [Section 10(1)] Agricultural income is totally exempt, provided it falls within the definition of agricultural income given under section 2(1A). Agricultural income, though exempt, is to be aggregated in case of certain assessees for the purpose of determining the rate of tax on non-agricultural income. A detailed discussion is given in Chapter …
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