The material part of sub section (a) runs as follows: "2(a) "agricultural income" means (1) any rent or revenue derived from land which is used for agricultural purposes; (2) 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 sub clause (ii); x x x x x" 978 The Explanation referred to above, which followed clause 2 ran as follows: "Agricultural income derived from such land by the cultivation of tea means that portion of the income derived from the cultivation, manufacture and sale of tea as is defined to be agricultural income for the purposes of the enactments relating to Indian Income tax" By Section 2 of the Agricultural Income tax Amendment Act, 1980 (Kerala Act 17 of 1980), the said Explanation was omitted with effect from 1.4.1980.