Integration of agricultural income alters tax rate computation; officers must apply regional standards and scrutinise suspected overstatements. Integration of agricultural income with non-agricultural income for rate determination requires Commissioners to formulate regional, class based standards of net agricultural income per hectare and Income tax Officers to apply those broad checks: accept declarations conforming to standards promptly; investigate and re characterise probable over statements under appropriate heads; scrutinise cases with large declared agricultural income against small non agricultural income; and base assessments on reliable accounts when produced.
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Provisions expressly mentioned in the judgment/order text.
Integration of agricultural income alters tax rate computation; officers must apply regional standards and scrutinise suspected overstatements.
Integration of agricultural income with non-agricultural income for rate determination requires Commissioners to formulate regional, class based standards of net agricultural income per hectare and Income tax Officers to apply those broad checks: accept declarations conforming to standards promptly; investigate and re characterise probable over statements under appropriate heads; scrutinise cases with large declared agricultural income against small non agricultural income; and base assessments on reliable accounts when produced.
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