22 March 2024
Agricultural land means agricultural lands in India, not being a land situated in any area referred to in section 2(14)(iii)(a)/(b). Following Land will not we treated as Agriculture land if: If the land is situated with in jurisdiction of municipality or cantonment Board where Population of not less than 10000 or
Agricultural Land Is Not Immovable Property for said section, hence no TDS
CAclubindia
