Liability of filling it return in case having only agri inco

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A person is having  lot of agriculture land , situated beyond 8 kms of urban limits. he has only agriculture income. is he liable to file his income tax return ?

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Liability of filing ITR arises only if the total taxable income exceeds basic exempted limit. If he has only agricultural income which is totally exempted, so liability of filling return does not arise.


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