Finance executive
256 Points
Joined December 2017
If assessee have only agriculture income then its fully exempted in income tax.that income can be used for non agriculture payment also.
If assessee have non agriculture income which is taxable to income tax and that amount is more than Rs.2,50,000.then agriculture income is taxable in indirect way called partial integration.for more information refer,
https://vle.du.ac.in/mod/book/print.php?id=12490&chapterid=26107