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Section 2 in The Income Tax Act, 1961 [Entire Act]

agricultural purposes; (b) any income derived from such land by— (i) agriculture; or (ii) the performance by a cultivator or receiver of rent-in-kind ... purpose or for the purpose of any business or profession) other than agriculture falling under sub-clause (a) or sub-clause (b) shall
Union of India - Section Cites 0 - Cited by 9440

Section 43 in The Income Tax Act, 1961 [Entire Act]

extension of knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries; ] [ Substituted by Act 19 of 1968, Section ... clause, where the income of an assessee is derived, in part from agriculture and in part from business chargeable to income-tax under the head
Union of India - Section Cites 0 - Cited by 2050

The Bombay Tenancy and Agricultural Lands Act, 1948

conditions of peasants or ensuring the full efficient use of land for agriculture, it is expedient to assume management of estates held by landholder ... unless there is anything repugnant in the subject or context,- (1) [ "agriculture" includes horticulture, the raising of crops, grass or garden produce
State of Gujarat - Act Cites 0 - Cited by 1562
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