Agricultural Income

The income from trees that have been cut and sold as timber is not considered agricultural income since there is no active involvement in operations like cultivation and soil treatment.

Regards

Ram.

My dear friend,

I have referring a case of CIT v. Ramakrishna Deo {1959} on Page 4.9 of Master guide to Income Tax act 2010,

WHERE NO BASIC OPERATIONS ARE INVOLVED, INCOME IS NOT AGRICULRUAL

Dear Divya, 

It is not covered under Agricultural Income...

Agreed with Sumit and Athmaram...

WHERE NO BASIC OPERATIONS ARE INVOLVED, INCOME IS NOT AGRICULRUAL..........

IF THERE HAS BEEN SOWING 

                                        TILLING 

                                        THRESHING OF SOIL, IT IS AGRICULTURAL INCOME.