Section 6 in The Maharashtra Agricultural Income Tax Act, 1962
6. Heads of charge to agricultural income-tax.
- Save as otherwise provided by this Act, all agricultural income shall, for the purposes of charge of agricultural income-tax and computation of total agricultural income be classified under the following heads, namely :-(a)Agricultural Income from Rent or Revenue (being agricultural income) as defined in sub-clauses (a) and (c) of clause (1) of section 2;(b)Agricultural Income from Agriculture (being agricultural income) as defined in sub-clause (b) of clause (1) of section 2.
