Rate of agricultural income-tax

(See section 3) RATE OF AGRICULTURAL INCOME-TAX (A) . In the case of every individual, Hindu undivided family, unregistered firm and other associations of persons ;-- (i) on the first Rs 6,000 Nil (ii) on the next ks. 4,000 8% (iii) on the next Rc. 10,COQ 11% (iv) on the next Rs. 30,000 20% (v) on the balance of agricultural income 25% The exemption limit for agricultural income tax in the case of assessee other than the Hindu undivided families referred to in (B) below is Rs. 6,000. (B) In the case of Hindu undivided families which had at the end of the previous year at least 3 members entitled to partition the exemption limit is fixed at Rs 8,000.