Agriculture Income

[Guest]

My uncle who live in a village which is not covered in 8 km of nagar nigam area. His agriculture income is 1200000 and kirana shop income is below 250000. Which ITR should I file??? and does this 1200000 agriculture income taxable???
Please solve my query..

[DR.MARIAPPAN GOVINDARAJAN]

Please ensure that his income ₹ 12 lakhs is agricultural income as per definition of 'agricultural income' under Section 2(1A) of the Income Tax Act.

AI Summary

Agricultural income classification: verify whether receipts meet the statutory definition before determining tax treatment. The advisory directs that the reported twelve lakh receipts must be verified to qualify as agricultural income under the statutory definition before any tax treatment or filing decision is made, stressing that classification under that definition is determinative for subsequent treatment.