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Decoding The Mechanism Of Taxing Agricultural Income In India: Exemption Has Its Consequences




Dhruv Iyer, B.A. LL.B (Hons.), BML Munjal University, Haryana

ABSTRACT:

Tax is, as very commonly known, a process of governments across all the nations in the world to collect a certain portion of income from their citizens (as per their earning standards). This practice is backed by the purpose to aid the expenditure funds of the governments which they use to enable growth for the nation across various fields of development. In this paper, I shall be exploring the rationale behind exempting specifically the agricultural income from being taxed in India. I shall be using various credible analysis and opinions on the said focus of the paper to answer my research question as well as support my hypothesis, that is, my agreement for the proposal to include agricultural income within the taxable incomes.

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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