agricultural income

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why the agricultural income is examated by tax Department
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As per Constitution of India to levy income tax on agricultural income lies with state government , but as per amendment made in 1973 partial taxibility is levied by central governement  and hence there is concept of mariginal relief 

there is not direct tax on agricultural income in India but indirectly it is levied.

agricultural income is not exempted by tax department or any government but by the constitution of India...
agricultural income is not exempted by tax department or any government but by the constitution of India...

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