https://www.taxtmi.com/circulars?id=10281 Integration of agricultural income with non-agricultural income for rate determination requires Commissioners to formulate regional, class based standards of net agricultural income per hectare and Income tax Officers to apply those broad checks: accept declarations conforming to standards promptly; investigate and re characterise probable over statements under appropriate heads; scrutinise cases with large declared agricultural income against small non agricultural income; and base assessments on reliable accounts when produced. en-us Tue, 19 Nov 1974 00:00:00 +0530 Mon, 13 Jun 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10281 Integration of agricultural income with non-agricultural income for rate determination requires Commissioners to formulate regional, class based standards of net agricultural income per hectare and Income tax Officers to apply those broad checks: accept declarations conforming to standards promptly; investigate and re characterise probable over statements under appropriate heads; scrutinise cases with large declared agricultural income against small non agricultural income; and base assessments on reliable accounts when produced. Circulars Income Tax Tue, 19 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10281