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Tax on plantation crop

18 July 2018

I have some income derived from the cultivation of cardamom crops. Is the income derived from such activities taxable as it is a plantation crop? Can you please clarify weather the income is considered as agriculture income and is exempt under section 10(1) or is taxable

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Srinivasa Ganesh (Article Assistant) (456 Points)
Replied 18 July 2018

basic conditions for treating income as agriculture income.
1. Income should be dervived from land situated in India.
2. Basic operations (tilling ,ploughing any activity before germentation and subsequent operations (after germentation) have been carried out on land.
3. human skill and labour has been applied on such land to get produce.
4. any process carried out to make produce fit for market(if done).which do not alter essential characteristic of produce.
5.then sale of produce will be treated as agriculture income.
6. it is not material type of product you produce

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