Find
Agricultural income is exempt but used to compute the tax rate. If it exceeds ₹5,000, ITR-1 cannot be used and ITR-2 is needed.
ITR
Agricultural income above ₹5,000
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Provisions
Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026); Sec 10(1), Income-tax Act 1961 (now Sec 11, Income-tax Act 2025)
Analysis
Report agricultural income in the exempt income schedule with land details where asked. It may increase tax on other income through rate aggregation. Keep land records. Use ITR-2.
Close
- Total agricultural income.
- Keep land records.
- Use ITR-2.
- Report in the exempt income schedule.
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