ITR
Agricultural income above ₹5,000 and ITR-1
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Facts
No. ITR-1 allows agricultural income only up to ₹5,000. Above that, use ITR-2, which has a schedule for agricultural income details.
Provisions and law
- Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Sets which ITR form applies, its eligibility conditions and how it is verified.
- Sec 10(1), Income-tax Act 1961 (now Sec 11)Agricultural income is exempt, but is reported and may affect the rate of tax on other income.
Analysis
Agricultural income is exempt, but above ₹5,000 it must be reported in ITR-2 with land details. Under the old regime with income above the basic limit, it can push other income into a higher rate through partial integration. Keep land records and sale receipts.
Conclusion
- Total your agricultural income for the year.
- If above ₹5,000, use ITR-2.
- Fill the land and income details.
- Keep land records and sale bills.
- File and e-verify.
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Income tax return for salaried and pensioners, ITR-1 (Sahaj)
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