Income Tax Exemption for APMCs u/s 10(26AAB) Includes Fish, Poultry, and Eggs Per DAPM Act Definition.

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....Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing of fish, poultry and eggs - no definition of ‘agricultural produce’ under the IT Act - the term ‘agricultural produce’ is given a wider meaning in section 2(a) of the DAPM Act which includes fish, poultry and eggs also - exemption allowable....