Section 6(2)(i) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(i)in a case where the person has furnished the return of income under section 139 of the Income- tax Act, the total income[ exclusive of capital gains and income referred to in sub- clause fix) of clause (24) of section 2 and in clause (c) of section 115C] of the Income- tax Act] returned by him, as increased by the net agricultural income, if any, returned by him: