Need help...in case of partial integration for determining tax on non-agricultural income, how is the Minor's agricultural income dealt with? is it to be added with the agricultural income of the parent (assessee in question) for the purpose of integration?
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Agricultural Income-Partial integration
Replies (7)
Dear Ajay,
For working out tax liability only the Agriculture incomre is to be clubbed.
Otherwise its exempt.
Dear Ajay,
Good question yaar......
I think it will also be clubbed with the income of parent for rate purposes...
Yes it will be clubbed with income of parent
It will be clubbed in parent income for rate purpose.
agree with all...
Yes it will be clubbed with income of parent
Thank u all...btw i just came across the exact case law in this regard which im giving below...
Minor’s agricultural income must be clubbed for rate purposes - The agricultural income of the minor son of the assessee has to be included in the income of the appellant for the purpose of determining the rate of income-tax applicable to the income of the assessee - Suresh Chand Talera v. Union of India [2006] 152 Taxman 348 (MP).
Mr.Ajay thanks for posting the case reference......
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