Section 2(10)(a) in Finance Act, 2012

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Union of India - Subsection

Section 2(10)(a) in Finance Act, 2012

(a)the net agricultural income shall be taken into account, in the maimer provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after the first two lakh rupees of the total income but without being liable to tax], only for the purpose of charging or computing such income-tax or, as the case may be, "advance tax" in respect of the total income; and

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Union of India - Subsection

Section 2(10)(a) in Finance Act, 2012