sanjeev ghai was joint commissionr of income tax.

1. INCOME-TAX ACT, 1961

2. AN ACT TO CONSOLIDATE AND AMEND THE LAW
RELATING TO
INCOME-TAX AND SUPER-TAX
PRELIMINARY
Short title, extent and commencement.
(1) This Act may be called the Income-tax Act,
1961.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it
shall come into force on the 1st day of April,
1962

3. DEFINITIONS
2. In this Act, unless the context otherwise
requires,—
 1)“advance tax” means the advance tax
payable in accordance with the provisions of
Chapter XVII-C

4.  “agricultural income”7 means
 any rent 10 or revenue derived from land 10
 which is situated in India and is used for agricultural
purposes;
 any income derived from such land
 10 by—(i) agriculture 10; 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 10.

5.  (iii)
 (i)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.

6.  (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.