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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Agricultural income exemption may be partially integrated with taxable income when thresholds are exceeded, affecting tax computation.</h1> 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.

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