What is the provision of Section 2(1A)(b)(iii)?

What is the provision of Section 2(1A)(b)(iii)? https://www.taxtmi.com/manuals?id=3721 Section 2(1A)(b)(iii) treats as agricultural income any receipts to the cultivator or recipient of rent in kind from sale of produce of land in India used for agricultural purposes, provided the produce has not been subjected to any process beyond those ordinarily employed to render it fit for sale. en-us Wed, 20 Dec 2023 10:19:00 +0530 Wed, 20 Dec 2023 10:19:00 +0530 TaxTMI RSS Generator What is the provision of Section 2(1A)(b)(iii)? https://www.taxtmi.com/manuals?id=3721 Section 2(1A)(b)(iii) treats as agricultural income any receipts to the cultivator or recipient of rent in kind from sale of produce of land in India used for agricultural purposes, provided the produce has not been subjected to any process beyond those ordinarily employed to render it fit for sale. Manuals Income Tax Wed, 20 Dec 2023 10:19:00 +0530 https://www.taxtmi.com/manuals?id=3721