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exempt income - Coggle Diagram
exempt income
agricultural income
nursery yes
farm building for agriculture operation
immediate vicinity+storehouse
population <= 10k
no diary, no puoltry no livestock
total tax- (agri income+BEL)*Tax = Net Tax
sale in raw form+only formal process relating to agriculture naturally
direct corelation of agriculture
not taxed by CG/SG
dividend recd from agriculture co- no agriculture income
agriculture+ to make it fit to market
grown automatically- no agriculture
rent/revenue from agricultural land
integration for tax bracket
Individual/HUF/AOP/BOI/AJP
agriculture income>5k
non agriculture>= exempt limit
remuneratyion exempt recd by individual not citizen of india
foreign consultaes in embassy -salary income
only in diplomacy/ not business in india
employee of foreign enterprise
not yet business in india
<90D
no exp. claimed by employer
money NRE a/c
NRO- indian income in INR
NRE- foreign income in INR
interest recept not taxed
share income of partners
share of profit by partners
member of HUF
share of profit recd by members
sikkim individual exmept
tax holiday in SEZ- profit from manufacturing or provision of service- export profit-dedcution