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

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Union of India - Subsection

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

(a)the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after the first one lakh eighty thousand rupees of the total income but without being liable to tax], only for the purpose of charging income-tax in respect of the total income; and

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Union of India - Subsection

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