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income tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 March 2011 what is the difference between sec10(1) and sec 10(2A) of agricultural income in taxation?
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ca cs shriyans jain

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ca cs shriyans jain (Expert)
19 March 2011 Sec 10(1) agricultural income exepmt. So nt to b included in GTI. But aggregation to b done for tax slab purpose.
Sec 10(2A) share of profit of a partner in a firm. As is already taxd to partnershp firm so exemptd.

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