Agricultural Income

Agricultural Income in India

Know Your Tax Benefits | Declare Agricultural Income Right | Stay Compliant with SSA TAX Experts

What is Agricultural Income?

Agricultural income refers to any income earned from agricultural activities, including cultivation of land, sale of produce, or rent from agricultural land.

As per Section 10(1) of the Income Tax Act, agricultural income is exempt from tax under certain conditions.

Types of Income Treated as Agricultural

Activities such as contract farming, processing beyond basic steps, or trading are not fully exempt and may attract tax.

Taxability of Agricultural Income

While agricultural income is exempt, it can affect your tax liability if:

• Your non-agricultural income exceeds 2.5 lakh (or 3L/5L for senior citizens)

• And agricultural income exceeds 5,000

In such cases, the partial integration method is used to compute tax on non-agri income.

Partial Integration – How it Works

The tax department calculates your tax liability as follows:

1. Add both agricultural & non-agricultural income

2. Calculate tax on the combined total

3. Deduct tax calculated on agricultural income + exemption limit

4. Pay the difference

This method often increases tax liability slightly — hence, accurate reporting is essential.

‍ Who Should Declare Agricultural Income?

• Farmers owning or leasing agricultural land

• Landowners earning rent from agri land

• Individuals involved in contract cultivation

• HUFs, trusts, and partnership firms engaged in farming

• People with both agri and non-agri income

Documents Required

• Land ownership records or lease agreement

• Sale invoices of agricultural produce

• Khasra/Khatauni/Patta details (land proof)

• Income from sale of processed produce (if applicable)

• Bank statements

• Previous ITRs (if filed)

ITR Filing for Agricultural Income

We help select the correct ITR form, compute integration, and file error-free.

SSA TAX – Your Partner in Agri Income Filing

With expert Chartered Accountants and tax consultants, SSA TAX offers:

Proper classification of agricultural vs. commercial income
Assistance with land & crop documentation
Tax planning if you earn both agri and non-agri income
Filing of Form ITR with partial integration (if applicable)
PAN-linked AIS verification for consistency

Why Choose SSA TAX?

• ‍ Experienced agri-income consultants

• 100% data privacy & secure documentation

• Quick turnaround & timely filing

• Support via WhatsApp, Email & Call

• PAN India online services

Let us simplify your agricultural income compliance!

FAQs – Agricultural Income in India

Q1. Is agricultural income completely tax-free?
Yes, but only under specific conditions. Partial integration applies in some cases.

Q2. Do I need to file ITR if I only have agricultural income?
Not mandatory if your total income (including non-agri) is below the exemption limit.

Q3. Can I show agricultural income to reduce tax liability?
No. Misreporting agricultural income is illegal and leads to penalties.

Q4. Which ITR should I file if I have 8L salary and 3L agricultural income?
ITR-2 with partial integration of income will apply.

Q5. Is income from selling vegetables or grains taxable?
If grown on your own land – exempt. If you buy & resell – taxable.

Get Expert Filing Support from SSA TAX

Declare your agricultural income correctly. Avoid tax mismatches and future scrutiny.

FREE Consultation
Government-Compliant ITR Filing
PAN & Aadhaar Based Online Filing

Call or WhatsApp: +91-9773346539/38/34
Email: info@ssatax.in
Website: www.ssatax.in

Start Filing Now — Simple. Legal. Accurate.