Section 2(5)(d) in The Income Tax Act, 2025

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Union of India - Subsection

Section 2(5)(d) in The Income Tax Act, 2025

(d)any income derived from saplings or seedlings grown in a nursery, but shall not include––

(i)the income derived from any building or land referred to in sub-clause (c) arising from the use of such building or land for any purpose (including letting for residential purpose or for the purpose of any business or profession) other than agriculture falling under sub-clause (a) or (b); or

(ii)any income arising from the transfer of any land referred to in clause (22)(iii)(A) or (B);

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Union of India - Subsection

Section 2(5)(d) in The Income Tax Act, 2025