This document defines agricultural income and its tax treatment under Indian law. It provides: 1) The definition of agricultural income under Section 2(1A) of the Income Tax Act, which includes rent or revenue from agricultural land in India, income from agriculture/processing on that land, and income from farm buildings. 2) Examples of income that are considered non-agricultural and taxable, such as income from forests/trees, salt production, quarries, livestock, dairy, poultry, fisheries, brick making and more. 3) Guidelines for calculating tax when an individual/HUF/AOP/BOI/artificial person earns both agricultural and non-agric