Instructions with respect to fish farmers.

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....y have stated that a large number of rice cultivators in Andhra Pradesh have converted their paddy fields into fish tanks and Income tax officials are taking action against those fish farmers who have not filed income tax returns and who have not paid tax properly. On 30th August, 1993, I visited Bhimavaram in West Godawari District and ascertained the views of several fish farmers, some Member....

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....d at 70% of the total land area. The remaining 30% will represent the area occupied by the tank embankments. Consequently, the fish farmer with a water area of 7.5 acres (i.e. total gross land area of 10.7 acres) will be below the tax limit. If a fish farmer discloses income according to this estimate, no survey or search should be conducted. Of course, where a fish farmer maintains regular ....

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....r: i) Board's letter D.O.No. 225/222/93-ITA.II (wrongly communicated from ITA.I(Section) applies only to pond-fish farms located in A.P. If the persons owning such farms are assessed elsewhere, they may take the benefit of the Board's letter in respect of the income from fish farming; ii) It has been made clear in the Board's letter that income arising from fish farming does not constitute a....