Little doubt tax

Urvashi Saini (Difference between Peak Performers & everyone else is what "everyone else" thinks)   (1494 Points)

07 February 2013  

I have doubt is about during partial integration of agriculture...
dont we charge tax on normal income...

Means.. I got confused in this Q :


Mr. X has agriculture income of Rs. 1 lakh
Salary Income Rs. 255000
LTCG Rs. 10 lakh
Casual Income Rs. 1 lakh
Age 60 yrs.

I did partial integration
Which is Rs. 500, okay then..

During computation of tax liability
1. Partial Integration tax              Rs.        500
2. Tax on LTCG @ 20%              Rs. 200000
3. Tax o casual income @ 30% Rs.    30000
4. Tax on Normal Income           Rs.         500
{as per slab rate 255000-250000
= 5000 @ 10%} 

So this tax on normal income is not charged in my notes... 
So should we charge it or not???? 
And if not... then why??? 

ASAP