Section 5 in The Maharashtra Agricultural Income Tax Act, 1962
5. Scope of total agricultural income.
- Subject to the provisions of this Act, the total agricultural income of any previous year of any person comprises all agricultural income derived from land situated within the State, and received by him within or without the State, including any land revenue or any local or education cess payable in respect of such land under any law for the time being in force in the State, but does not include -(a)any agricultural income derived from land situated outside the State; or(b)any agricultural income derived from property held under trust or other legal obligation wholly for religious or charitable purposes; and in the case of property so held in part only for such purposes or in the case of any wakf, the income applied thereto.Explanation. - In this section, "charitable purpose" includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.Notes. - "It defines total agricultural income as all agricultural income derived from land situated within the State whether the income is received, within or without the State, including any land revenue or any local or education cess payable in respect of such land, excluding any agricultural income derived from (i) land situated outside the State, and (ii) property held under trust or other legal obligation for religious or charitable purposes".
