If you have only agricultural income then no tax payable as deduction of agricultural income will result in no tax. In case there's any other income other than agricultural then one will have to pay tax depending upon the income tax slabs as total income will be taxable at higher slabs and deduction of tax paid for agricultural income will be as per lower tax slabs.This is a shrewd way of taxing agricultural income as agricultural income will be added to your other heads of income pushing total income to higher tax slabs while deducting tax paid on agriculture income at lower tax slabs! Agricultural income is no longer exempt!
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