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Friday, April 20, 2012

::: vuaskari.com ::: fin623

Agricultural Income (Section 41)

 

Agricultural income means:

•Rent or Revenue derived by a person from land.

•Income derived from land situated in Pakistan.

•The land is used for agricultural purposes.

 "Non-Agricultural Income"

Income from sale of agricultural produce

Income received from land let out for storing crops

Income from sale of agricultural produce received by way of price for water supplied to land.

 

Sec. 2(66) "Taxpayer"

Person—Sec. 2(42)

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