Cases relating to the entry income and other laws | The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 | Law Commission of India Reports | Law Library

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Report No. 49

15. Cases relating to the entry "income" and other laws.-

The principle,1 which is of general application, has been applied in several cases relating to the entry conferring on Parliament the power to tax income (other than agricultural income) and other entries relating to tax.

1. Para. 14, supra.

The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961

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