Income Tax Act, 2025
Section 2: Definitions.—In this Act, unless the context otherwise requires,—
2. Definitions.—In this Act, unless the context otherwise requires,—
1[(1) “advance tax” means the advance tax payable in accordance with the provisions of
Chapter XVII-C;]
2[(1A)] “agricultural income” means—
3[(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, or occupied by the cultivator or the receiver of rent-in-kind, of any land
with respect to which, or the produce of which, any process mentioned in paragraphs (ii) and (iii)
of sub-clause (b) is carried on:
4[Provided that—
(i) the building is on or in the immediate vicinity of the land, and is a building which the
receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by reason of
his connection with the land, requires as a dwelling house, or as a store-house, or other outbuilding, and
(ii) the land is either assessed to land revenue in India or is subject to a local rate assessed
and collected by officers of the Government as such or where the land is not so assessed to
land revenue or subject to a local rate, it is not situated—
 Subject to verification and confirmation by the Department.
“advance tax” means the advance tax payable in accordance with the provisions of
Chapter XVII-C;]
2[
any rent or revenue derived from land which is situated in India and is used for
agricultural purposes;]
any income derived from such land by—
agriculture; or
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
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
of this sub-clause ;
any income derived from any building owned and occupied by the receiver of the rent or
revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any land
with respect to which, or the produce of which, any process mentioned in paragraphs
and
of sub-clause
is carried on:
4[Provided that—
the building is on or in the immediate vicinity of the land, and is a building which the
receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by reason of
his connection with the land, requires as a dwelling house, or as a store-house, or other outbuilding, and
the land is either assessed to land revenue in India or is subject to a local rate assessed
and collected by officers of the Government as such or where the land is not so assessed to
land revenue or subject to a local rate, it is not situated—
 Subject to verification and confirmation by the Department.