Clarification - agriculture income

[DEVKUMAR KOTHARI]

Relevant provisions: Indian Constitution, I.T.Act, I.T.Rules in relation to agricultural income. Whether, any provision which has effect of amending meaning of 'agricultural income' can be amended by simply amending Income-tax Act, 1961 or I.T.Rules 1962, in general way or it require special procedure and votings which are required in case of amendment of the provisions of Indian Constitution? As the indian Constitution adopts meaning of agricultural income as agricultural income for the purposes of income-tax Act, it is essential that the provisions of I.T.Act, I.T.Rules which have effect or may have effect of making any changes in the meaning of 'agricultural income' should be passed by following procedure as required to an amendment of the Indian Constitution and not by general procedure and general voting and majority. The changes in meaning of agricultural income in IT.Act causes effect on state governments and public at large, for that reasons also it is desirable that such amendmetns should be as per amendment of the Indian Constitutions. An amendment of the I.T.Act, and I.T. Rules which has changed meaning of 'agricultural income' but which has not been approved by followuing procedure for amendment of the Indian Constitution should be considered as invalid provision and not applivcable or effective to change the meaning of 'agricultural income'.

AI Summary

Debate: Do changes to 'agricultural income' in the Income Tax Act need constitutional amendment procedures? A discussion on whether amendments to the definition of 'agricultural income' in the Income Tax Act or Rules require the same procedure as constitutional amendments. The query suggests that since the Indian Constitution adopts the meaning of agricultural income for tax purposes, any change should follow constitutional amendment procedures to ensure validity and accommodate state interests. The reply agrees that constitutional amendments require specific procedures but clarifies that changes to the Income Tax Act or Rules do not necessitate state legislature involvement.