agriculture income

As per Section 10(1) your whole agriculture income is exempt from tax.

There are 2 conditions if Agri income is more than 5000 and also it is more than basic exemption limit than for tax computation it will be counted but not taxed

This will be counted just because to taxed other income at higher rates. but agri income is exempt from tax...Also there are conditions for agriculture income. If that conditions doesnt fulfilled than it would not be an agri income and will be liable for tax.