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of <h1>CBDT Circular: Integrating Agricultural and Non-Agricultural Income for Tax Rates Since 1974-75; Guidelines for Assessing Officers.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) addresses the integration of agricultural income with non-agricultural income for tax rate determination starting from the assessment year 1974-75. It emphasizes the need for quick processing of cases involving agricultural income without hindering the department's workload. Commissioners are instructed to collaborate with state agricultural agencies to develop regional guidelines for assessing officers, classifying land types and expected income per crop. Assessing officers should apply these guidelines to verify declared incomes, scrutinize potential overstatements, and ensure proper assessment, especially when non-agricultural income is understated.
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