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Clubbing of agriculture income

This query is : Resolved 

24 June 2019 Mr x. has agriculture land on his name and his wife has also agriculture land on her name, both own agriculture land can we club his wife's income in Mr x's income?
Note: Agriculture Land directly bought on his wife's name not transfer from her husband or gifted

24 June 2019 No clubbing required as it's not a gift from husband.

24 June 2019 Yes Sir but can we club this kind of income hence his wife has no other income and she is not liable to file require income tax return




24 June 2019 No need of clubbing under such circumstances.

25 June 2019 No need to club income and also it is not compulsory to file return if income is below taxae limit.



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