About agriculture income

Agricultural income is exempt u/s 10(1)

the Income-tax Act has laid down a method to indirectly tax such income. This method or concept may be called as the partial integration of agricultural income with non-agricultural income. It aims at taxing the non-agricultural income at higher rates of tax. This method is applicable when the following conditions are met:
Applicability:
Individuals, HUFs, AOPs, BOIs and artificial juridical persons have to compulsorily calculate their taxable income using this method. Thus Company, firm/LLP, co-operative society and local authority are excluded from using this method.
Net agricultural income is greater than Rs. 5,000 during the year; and
Non-agricultural income is:
Greater than Rs. 2,50,000 for individuals below 60 years of age and all other applicable persons
Greater than Rs. 3,00,000 for individuals between 60 – 80 years of age
Greater than Rs. 5,00,000 for individuals above 80 years of age