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Is It Time To Impose Tax On Agricultural Income?
Introduction The exemption of tax on agricultural income dates back to the colonial era when the British, acknowledging the critical role of agriculture in India, chose to exempt agricultural income from taxation. The Constitution of India, under “Entry 46 of the State List (List II)[1]”, “empowers state governments to levy and collect taxes on agricultural … Continue reading Is It Time To Impose Tax On Agricultural Income?
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