Tax calculation ay 2020-21

Yes, it's all right..
because agriculture Income is not fully Exempt as you think, It's Exempt but if you have a agriculture income as well as non agriculture income, than its going to be partial Taxable as per prescribed method of calculation of tax in case of agriculture plus non agriculture Income.

Which section read with above complete calculation solution

1. Tax on (Agriculture + Non Agriculture income)
2. Tax on (Agriculture + Basic Exemption limit)
3. Tax Payable = Tax 1 - Tax 2
4. Less : rebate of Rs. 12,500/- if your Non agriculture income below 5,00,000
5. Add : 4% Cess
6. It's total tax payable.

in your case,
1. Tax on (4,90,000+3,70,000)= 84500
2. Tax on (3,70,000+2,50,000)= 36,500
3. 84500-36500= 48000
4. less : rebate 12,500 so, comes 35,500
5. Add 4% cess (4% of 35500=1420)
6. total payable 36920

K,thnku very much sir

Most welcome..........