DR ANUPAM KUMAR MISHRA

 VINCOME TAX SECTION 2 - DefinationsDescription In this Act, unless the context otherwise requires,? (1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C; (1A) 1"agricultural income"2 means? (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes; (b) any income derived from such land by? (i) agriculture; or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this sub-clause; (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land,