Agriculture income itr

Since agricultural income does not enter any heads of income and directly exempt u/s 10 I think it will not enter in GTI and hence not part of TI. If in that case even though the agriculture income may be of any amount need not pay any late fees u/s 234F.

Section 234F will be attracted only if the total income exceeds BEL.

exempt incomes are not part of GTI so in that case agricultural income will not be part of GTI and in that case GTI not exceed BEL.
so no late fee as per section 234F.