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Tax Treatment of Agricultural Income
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| Book Details | |
| Title | Tax Treatment of Agricultural Income |
| ISBN | 9789356036833 |
| Edition | 2nd Ed., 2024 |
| Pages | 344 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
Discover “Tax Treatment of Agricultural Income” (2nd Ed., 2024) by Ram Dutt Sharma, an essential guide for understanding agricultural tax regulations. With ISBN 9789356036833, this comprehensive 344-page book is a must-have for professionals and students alike. Available now at a flat 27% discount with free shipping from Commercial Law Publishers, this is the perfect time to add this key resource to your library.
| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Background of Agricultural Income-tax | 6 |
| 3 | Legal position of tax on agriculture | 14 |
| 4 | Meaning of agricultural income | 22 |
| 5 | Tests to determine agricultural income | 35 |
| 6 | Types of Agricultural Income | 48 |
| 7 | Taxability of Income from Nursery growing and selling flowers, flowers plants | 54 |
| 8 | Exceptions – Not Agricultural Income | 60 |
| 9 | Capital Asset – Agricultural Land | 81 |
| 10 | Sale of Agricultural Land – Held not assessable as Capital Gains | 106 |
| 11 | Sale of Agricultural Land – Held assessable as Capital Gainss | 112 |
| 12 | Exemption of Agricultural Income under Section 10(1) | 120 |
| 13 | Exemption of Capital gains arising from the transfer of agricultural land | 130 |
| 14 | Capital Gain tax on sale of Urban Agricultural Land (non-rural area) | 146 |
| 15 | Exemption from Capital Gains from Transfer of Agricultural Land | 166 |
| 16 | Rules for computation of net agricultural income | 189 |
| 17 | Treatment of partly agricultural & partly non-agricultural income | 208 |
| 18 | Income from growing & manufacturing rubber | 213 |
| 19 | Income from the manufacture of coffee | 220 |
| 20 | Income from the manufacture of Tea | 227 |
| 21 | Impact of agricultural Income on Tax computation | 231 |
| 22 | Assessment relating to agricultural income | 234 |
| 23 | Deductible Agricultural Expenses | 249 |
| 24 | Agricultural Income – Addition made Held to be Justified | 253 |
| 25 | Agricultural Income – Addition made Held to be Not Justified | 256 |
| 26 | Treatment of Cash Sales of Agricultural Produce | 268 |
| 27 | Treatment of Set-off & Carried forward of losses from Agricultural activity | 277 |
| 28 | Applicability of Section 14A read with Rule 8D to Agricultural Income | 281 |
| 29 | Adjustment from Book Profits in the Computation as provided in Section 115JB | 283 |
| 30 | Cases where Revision of Order under Section 263 Held to be Justified |
285 |
| 31 | Cases where revision of order under section 263 held to be not justified | 288 |
| 32 | Cases where Reassessment was Held to be Justified | 290 |
| 33 | Cases where Reassessment Held to be Not Justified | 292 |
| 34 | Cases where Income held to be as Agricultural Income | 295 |
| 35 | Cases where income held to be Non-Agricultural Income | 306 |
| 36 | Cases where income shown as Agricultural Income held as income from Business | 309 |
| 37 | Cases where income shown as agricultural income held as income from other sources | 318 |
| 38 | Matter set aside to the Assessing Officer for verification | 324 |
| 39 | Levy of Penalty | 326 |
| 40 | Land & Revenue Records – Terms used in India | 328 |
| 41 | Important Forms | 331 |
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| Publisher | Commercial |
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