Commentary - Section Wise


Section
CMV01019600 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Agricultural produce may be utilised by assessee himself
CMV01019500 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Clause (b)(iii) Sale of agricultural produce
CMV01019400 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Income from forest tree and produce
CMV01019300 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Basic and subsequent operations by different persons
CMV01019200 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Processes not covered by clause (b)(ii)
CMV01019100 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Processes covered by clause (b)(ii)
CMV01019000 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Clause (b)(ii) Processing to make produce marketable
CMV01018900 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Clause (b)(i) Income from agriculture
CMV01018800 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Such land occurring in income derived from such land in clause (b)
CMV01018700 Section 2(1A) - Income Derived from Agricultural Land - Sub-Clause (b) of Section 2(1A) - Scheme of sub-clause (b) of section 2(1A)
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