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<h1>Farm Building Income Qualifies as Agricultural Income if Conditions Under Section 2(1A)(c) Are Met</h1> Income from a farm building can be considered agricultural income under Section 2(1A)(c) if certain conditions are met: the building must be owned and occupied by the revenue or rent receiver, or occupied by the cultivator or rent-in-kind receiver. It should be located on or near agricultural land in India and used for agricultural purposes. The building must serve as a dwelling, store-house, or out-building for the rent or revenue receiver or cultivator due to their land connection. Additionally, the land must be assessed to land revenue in India or, if not, be situated in a rural area.