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[Cites 0, Cited by 9] [Section 2(1)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(1)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)any income derived from such land by-
(i)agriculture, or
(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, or
(iii)the sale by 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 item (ii);