Verification of Genuineness of Agricultural Income Shown In Income Tax Return by Assessees for Assessment Years 2011-12 to 2013-14 - Income Tax - F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICULTURAL INCOME/97/2015-16

LETTER F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICULTURAL INCOME/97/2015-16 DATED 10-3-2016 Kindly refer to subject matter. 2. It has been noticed that several assesses have declared income from agriculture of more than ₹ 1 Crore in the income tax return filed for earlier years especially from AYs. 2011-12 to 2013-14. 3. In this regard, there is a PIL matter pending before Hon'ble Patna High Court wherein concerns have been raised that a few assesses may be engaged in routing their unaccounted/illegal money in the garb of agricultural income thereby not only claiming exemptions on such income but also engaged in the money laundering activities. 4. Since agricultural income is only used for rate purposes, it was noticed that in a few such high value cases, taxpayers may have inadvertenlly made data entry errors while filling up the fields for agricultural income. 5. Therefore, it is requested that the assessing officers may be directed to (i) Verify whether the taxpayer may have made a data entry error while filling up the return. (ii) Wherever scrutiny assessment is completed, AO may provide feedback based on assessment records. (iii) In cases where proceedings u/s 143(3) are pending, assessing officers may be informed to thoroughly verify the claims. 6. The list of cases having agriculture income more than ₹ 1 Crore alongwith jurisdictional details is placed at itaxnet at the following path : Resources Downloads Systems Verification of Agriculture-Income You are requested to kindly send a status report in this regard after verification as mentioned above. This feedback may be urgently provided to this Directorate before March 20 th , 2016 so that we can report the correct figures of claims of agricultural income to the Hon'ble Patna High Court. 7. This issues with the approval of Pr. DGIT(S). RCC wise list of cases RCC Code RCC Name AY 2007-08 AY 2008-09 AY 2009-10 AY 2010-11 AY 2011-12 AY 2012-13 AY 2013-14 AY 2014-15 AY 2015-16 Grand Total AGR Agra 1 2 2 3 2 10 AHM Ahmedabad 1 2 2 2 2 4 7 4 5 29 ALD Allahabad 4 3 2 1 2 12 AMR Amritsar 4 3 2 2 3 8 1 3 26 BBN Bhubaneshwar 1 4 5 1 1 4 1 17 BLR Bengaluru 17 26 26 16 31 51 48 59 47 321 BOM Mumbai 19 18 21 17 22 35 29 32 19 212 BPL Bhopal 6 7 5 8 2 5 9 6 6 54 BRD Baroda 1 2 1 3 3 2 1 2 15 CAL Kolkata 20 25 24 24 32 30 38 32 14 239 CHN Kochi 7 12 10 6 7 10 17 22 18 109 CMB Coimbatore 7 14 16 11 13 11 15 13 6 106 DEL Delhi 28 34 24 32 32 31 35 33 26 275 HYD Hyderabad 19 21 20 11 17 18 21 17 18 162 JBP Jabalpur 1 3 3 2 3 4 6 7 5 34 JDH Jodhpur 1 2 3 3 5 4 1 1 1 21 JLD Jalandhar 9 13 6 16 5 5 9 13 12 88 JPR Jaipur 1 3 6 1 1 3 6 7 1 29 KLP Kolhapur 2 1 3 6 11 7 7 5 3 45 KNP Kanpur 1 1 2 4 LKN Lucknow 2 1 4 5 2 4 1 19 MDS Chennai 13 22 17 16 11 25 26 34 17 181 MRI Madurai 1 3 5 4 6 5 4 4 6 38 MRT Merrut 1 3 3 1 4 5 8 6 8 39 NGP Nagpur 1 3 1 1 1 1 2 10 NSK Nasik 4 4 2 5 6 9 7 2 39 PNE Pune 5 8 16 15 33 27 30 28 30 192 PTL Patiala 4 12 9 12 9 10 8 10 74 PTN Patna 4 3 10 7 2 5 4 35 RKT Rajkot 3 2 3 2 2 2 2 16 RTK Rohtak 6 5 5 8 11 5 18 16 9 83 SHL Shillong 5 2 4 3 3 2 1 2 22 SRT Surat 1 1 4 2 2 2 1 1 4 18 TVD Thiruvanantapuram 6 10 11 14 24 29 23 20 20 157 VPN Vishakhapatnam 1 2 2 1 3 2 2 2 15 Grand Total 180 262 270 253 318 358 404 394 307 2746