When agriculture income is taxable?

[ramesh bohra]

agriculture income if we have agri. land and we growing crops and sell as following way then income is exempted or not 1. we sell agri. crop in indian market 2 we export agri crop in same raw stage 3 we process some chemical for preserve crop we export it it will exmpt or not 4 we have crop and we make juice and then export it then what will happen

AI Summary

Processing of agricultural produce alters its nature, potentially creating business income rather than exempt agricultural income.
Receipts from sale of produce after only minimal processes required to bring crops to market are exempt agricultural income in the hands of the landowner; where processing materially alters the produce (for example producing juice), the proceeds will include both agricultural and business income and must be classified and apportioned under the Income Tax Rules. Export or domestic sale is irrelevant to this classification. State agricultural income tax and other tax relief provisions may also affect the tax treatment depending on factual circumstances.