agricultural income relief

can u pls be more elaborate

Agriculture income is exempt but for computation you have to 1st add agriculture income than deducted the agriculture income taking basic exemption limit. For Eg -
Individual Assessee
Agriculture Income 5L
Other Income 5L
Than in computation 1st calculate tax on 10L
i.e 2.5L Basis exemption limit
Next 2.5 L @ 5% = 12500
Next 5L @ 20% = 100000
Total Tax = 112500

Relief for Agriculture income 2.5L + 5L = 7.5L
i2.5L Basis exemption limit
Next 2.5 L @ 5% = 12500
Next 2.5L @ 20% = 50000
Total Tax = 62500

Tax Payable 112500-62500
=50000 + Cess @ 3%
=51500

@ ashwini ballodia what you said will be applicable if the said person has any other "NON AGRICULTURAL INCOME" otherwise it is exempted

@ Ashwin Kumar Ji,
Yes you are correct but normally people also have other non agriculture income

If only agriculture income than fully emempt