https://www.taxtmi.com/caselaws?id=6746 Amended definitions under the Agricultural Income-tax Act bring a Namboodiri family within the expression "Hindu undivided family" for section 56, permitting assessment of the family as a distinct unit for super-tax. Jenmikaram from agricultural properties does not constitute agricultural income where it is payable irrespective of cultivation or actual yield. The applicable test is the immediate and effective source of the receipt: entitlement to a payment connected with land is insufficient unless the income is directly derived from land. A recipient holding only a right to receive jenmikaram therefore does not receive agricultural income in that sense. en-us Fri, 16 Jul 1965 00:00:00 +0530 Sun, 01 Feb 2009 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6746 Amended definitions under the Agricultural Income-tax Act bring a Namboodiri family within the expression "Hindu undivided family" for section 56, permitting assessment of the family as a distinct unit for super-tax. Jenmikaram from agricultural properties does not constitute agricultural income where it is payable irrespective of cultivation or actual yield. The applicable test is the immediate and effective source of the receipt: entitlement to a payment connected with land is insufficient unless the income is directly derived from land. A recipient holding only a right to receive jenmikaram therefore does not receive agricultural income in that sense. Case-Laws Income Tax Fri, 16 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6746