Mr. Govinda Reddy
Every Finance Act contains the provisions how to calculate tax. In the case of persons who are having income from agriculture, the net agricultural income has to be clubbed with other income(salary, income from houseproperty, income from business etc.,) and tax has to be calculated on the aggregated income. This is step one.
Now the net agricultural income is to be enhanced by the first slab ( i.e. the income which is not taxable) and on the aggregated amount tax has to be calculated.
This is step two.
Now Deduct tax arrived at step two from the tax arrived at step one. The balance tax is the income-tax payable for the assessment year. The said tax has to be enhanced by surcharge and educational cess as per the prevailing rules.
Hope you have got clarification.