Income-tax Act, 1961

Section - 2 - Definitions.

Definitions.

2. In this Act, unless the context otherwise requires,-

(1)- "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;
(1A)-"agricultural income" means-
(a)- any rent or revenue derived from land which is situated in India and is used for agricultural purposes;
(b)- any income derived from such land by-
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