Agricultural income exemption may be partially integrated with taxable income when thresholds are exceeded, affecting tax computation. Agricultural income is exempt but is included in total income for specified assessees when agricultural receipts exceed a threshold and non agricultural income exceeds the maximum exemption limit. Under the partial integration regime, compute net agricultural income; tax the aggregate of non agricultural income plus net agricultural income; tax the aggregate of net agricultural income plus the maximum exemption limit; subtract the latter from the former; then reduce by rebate entitlement if applicable and add surcharge and health and education cess.