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    <description>This section prescribes income tax charging rates and special computation rules when a taxpayer has net agricultural income above the threshold alongside total income: aggregate total and agricultural incomes to compute tax, compute tax on agricultural income after adding the exemption floor, and subtract the latter from the former to determine tax on total income; analogous rules apply to advance tax, certain deductions at source, and specified charging provisions; key definitions for computational application are provided.</description>
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