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Agricultural Lands Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act When Used for Farming Purposes.

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....Inclusion of Agricultural lands for the purpose of wealth tax - Once the lands are classified as agricultural lands, in the revenue records of Government and used for agricultural purpose, then the same are outside the purview of the definition of assets as per section 2(ea) of the Wealth tax Act. - AT....

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