Question

are not
4 Explain Any 10 Items which
included in total income ?
1​

Answer 1

Answer:

Various categories of income are exempt from income tax under section 10. however, the ones of showing the class of income is exempt from taxation lies on the assessee. To learn the assessee has to establish that his case clearly and squarely falls within the ambit of the said provisions of the act.

1. Agriculture Income:

We can still consider India is the country mostly depending upon the agriculture and income generated from the activities of agriculture. Agriculture income shall be excluded from the assessee total income (section 10, (1)) however, it shall be taken for considering rate to tax non-agriculture income.