Agricultural income

in order to claim rebate on agriculture income 2 conditions need to be fullfilled

1. agriculture income should exceed 5000/- and

2. Total income should exeed basic exemption limit....

agricultural income is included in the calculation of income tax if the income derived from the operation exceeds Rs. 5000.

Source: https://www.indiantaxupdates.com/2012/10/19/taxation-on-agricultural-income-in-india/

There are 2 conditions to be fulfilled for agricultural income to be taxed:

1)  Agricultural income should exceed rs.5000

 2)  Total income should exceed basic exemption limit.