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Report No. 49

8. Inclusion for purpose of rate a mere question of method.-

In our view, the inclusion of agricultural income within the scope of total income for the limited purpose of computing the rate of tax, is only a method of computation of tax, and does not amount to the levying of a tax on the income so included. What is constitutionally pertinent is the power to tax and not the manner of its exercise.

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 Back

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