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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