Opapers
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Title: Opapers

Essay Details:

Subject: History
Author: Felicia N
Date: June 4, 2016
Level: University
Grade: A
Length: 10 / 2830

Essay text:

However, for individuals or HUFs when agricultural income is in excess of Rs. 5,000, it is aggregated with the total income for the purposes of computing tax on the total income in a manner which results into “no” tax on agricultural income but an increased income tax on the other income. Agricultural income which fulfils the above conditions is completely exempt from tax. The manner of calculating tax on total income and agricultural income is explained in Illustration. ? RECEIPTS FROM HUF (HINDU UNDIVIDED FAMILY): Any sum received by an individual as a member of a Hindu Undivided Family, where the said sum has been paid out of the income of the family, or, in the case of an impartible estate, where such sum has been paid out of the income of the estate belonging to the family, is completely exempt from income tax in the hands of an individual member of the family under Section 10(2)...

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