Section 10(1) Exemption: No Land Ownership Needed for Agricultural Income, Just Proof of Genuine Farming Activities.

Allowability of exemption u/s 10(1) - For earning agricultural income, it is not necessary that the assessee must own the land and it is enough if it is established that the agricultural organizations have been actually carried on by the assessee - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X