Professional Documents
Culture Documents
26. (1) The following income of an assessee shall be classified and computed under the head
(a) any income derived by the assessee which comes within the meaning of agricultural income
(2) Agricultural income derived from the sale of tea grown and manufactured by the assessee shall
(3) Where the Board, by notification in the official Gazette, so directs, agricultural income from the
sale of rubber, tobacco, sugar or any other produce grown and manufactured by the assessee may