• Income from sale of replanted trees.
• Rent received for agricultural land.
• Income from growing flowers and creepers.
• Share of profit of a partner from a firm engaged in agricultural operations.
• Interest on capital received by a partner from a firm engaged in agricultural operations.
• Income derived from sale of seeds.

Certain income which is not treated as Agricultural Income

• Income from poultery farming.
• Income from bee hiving.
• Income from sale of  spontaneously grown trees.
• Income from dairy farming.
• Purchase of standing crop.
• Dividend paid by a company out of its agriculture income.
• Income of salt produced by flooding the land with sea water.
• Royalty income from mines.
• Income from butter and cheese making.
• Receipts from TV serial shooting in farm house is not agriculture income.

When you have more than Rs 5,000 from Agri income and Rs 2L(most of us) or 2.5L(above…