Income from agriculture

A farmer uses their tractor to perform agricultural operations for others. The question is whether the income earned from this service is considered agricultural income or falls under a different tax head. The consensus suggests it's likely rental income, potentially classified under 'Income from House Property' or 'Other Income', depending on specifics. If the income is below £2.5 lakh and the farmer also uses the tractor for their own land without other income sources, it might be treated as ancillary to agriculture.