K.Badal Bai Vs the Deputy Commissioner of — Income Tax | Madras HC (2024)

K.Badal Bai Vs the Deputy Commissioner of — Income Tax | Madras HC (2024)

Section 2(45) of the Income Tax Act, 1961	Section 10(1) of the Income Tax Act, 1961
“total income” means the total amount of income referred to in Section 5, computed in the manner laid down in this Act.	In computing the*total income* of a previous year of any person, any income falling within any of the following clauses shall not be included -
	*(1)* *agricultural income; ...* ...

*Section 2(1A)*	*Section 2(14)(iii)*
“Agricultural Income”	*“Agricultural Land”*
I Agricultural IncomeJ means- (a)any rent or revenue derived from	I 2.(14) (iii)agricultural land in India, not being land situate-
land which is situated in India and is	(a) in any area which is comprised

*Section 2(1A)*	*Section*	*2(14)(iii)*
used foragricultural purposes	within the ju	risdiction of a
(b)any income derived fromsuch landby-	municipality (whe municipality, mu notified area com	ther known as a nicipal corporation, mittee, town area
i. agriculture; or ii. Theperformanceby a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or	committee, town any other name) board and which not less than ten t (b) in any area measured aerially-	committee, or by or a cantonment has a population of housand; or within the distance,
received by him fit to be taken to market;or	I. not being kilometres, from	more than two the local limits of
iii. Thesaleby a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this sub-clause;	any municipality o referred to in item a population of thousand but not or II. not being kilometres, from	r cantonment board (a) and which has more than ten exceeding one lakh; more than six the local limits of
(c)any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any landwith respect to which, or the produce of which, any process mentioned in paragraphs (ii) and (iii) of sub-clause (b) is carried on:	any municipality o referred to in item a population of m but not exceeding III. not being kilometres, from any municipality o referred to in item a population of mo	r cantonment board (a) and which has ore than one lakh ten lakh; or more than eight the local limits of r cantonment board (a) and which has re than ten lakh.

Se (a)	*ction 2(1A) of the Act, 1* (b)	*961* (c)
Any rent or revenue derived from_“�L_ *and”*	Income from I *”such* *Land”*J by:-	Any Income derived from *“�B* *uildings!”* , under any of the following, instances:-
(i) which is situated in India; and	(i) agriculture;	(i) Any income derived from any building owned and occupied by the receiver of the rent of any such land; or
(ii)which is**used for agricultural purposes.**	(ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market;	(ii) Any income derived from any building owned and occupied by the receiver of revenue of any such land; or

*Section 2(1A) of the Act, 1*	*961*
(iii) the sale by a cultivator or receiver of rent-in-kind of the	(iii)Any income derived from any building
produce raised or	occupied by the
received by him, in respect of which no	cultivator of any land; or
process has been performed other than a process of the nature
described in paragraph (ii) of this sub-clause.	(iv) Any income derived from any Building
	occupied by the receiver of rent in kind of any land.
	with respect to which, or the produce of which any process mentioned in paragraphs (ii)and (iii) of sub-clause (b) are/were carried on.

*(i)*	*(ii)*	*(iii)*
	2.receiver of rent-in- *kind received,*	2. *receiver* *rent-in-kind* *received*,	of
	to render such produce raised or received fit to be taken to market.	in respect of w no process been perfor other than process of nature describe paragraph (ii) this sub-clause.	hich has med a the d in of