Section 2(1) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(1)[ "agricultural income" means-(a)any rent or income derived from land which is either assessed to land revenue or subjected to a local rate assessed and collected by the officer of the Government as such, and is used for(i)cultivation of saffron ;(ii)production of fruit and fruit plants.(iii)production of vegetables or seeds of vegetables, flowers or bulbs of flowers or flower plants ;(b)any income derived from such land by-(i)production or cultivation of saffron, fruit or fruit plants, vegetables or seed of vegetables, or flowers or bulbs of flowers, flower plants or plants and trees bearing fruit ; or(ii)the performances by a cultivator or receiver of rent-in-kind of any process ordinarily employed by the cultivator or receiver of rent-in-kind to render the produce as described in clause (i) raised or received by him fit to be taken to market ; or(iii)the sale by a cultivator or receiver of rent in kind of the produce as described in clause (i) raised or received by him in respect of which no process has been performed other than the process of the nature described in sub-clause (ii) above.]
