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

Union of India - Subsection

Section 2(2)(ii) in THE FINANCE ACT, 2021

(ii)the net agricultural income shall be increased by a sum of two lakh fifty thousand rupees, and the amount of income-tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A, as if the net agricultural income as so increased were the total income;