Tax calculation

Agriculture income   = 1,50,000

Other normal income = 6,00,000

                       LTCG = 90,000

Winning from lotteries = 60,000

Gross total income = 9,00,000

              less : 80c = 1,00,000

           Total income = 8,00,000 ( out of this 90,000 & 60,000 are special rate)

Balance Normal Income = 6,50,000

Upto 2,50,000 = 0

2,50,001 to 5L= 25000

On balance 1.5L= 30,000

Tax with special rate =36,000 (90,000*.2+60,000*.3)

Total Tax will be = 25000+30000+36000=91,000+2730(3%) =93,730

Tax on maximum exemption limit + agricultural Income = 15,000

Net tax payable after partial integration of agriculture income with other income= 93,730-15000=78,730

Tax computation when you have agriculture income

Step 1: compute non-agricultural income as  if it was only income of the assessee.

Step 2: Aggregate agricultural income and non-agricultural income and compute tax on it.

Step3: Add basic exemption limit with agricultural income and compute tax on it.

Step 4: Step 2-Step3=tax payable

Step 5: Add surcharge and education cess on the tax payable determined by step 4.

Note: Above exemption is not available to company or firm.