The Exemption of Agricultural Income under Income Tax Act : A method Of tax evasion Author: Abhishek Mishra Himachal Pradesh National Law University, Shimla. ISSN: 2582-3655 Abstract Agricultural income has been exempted from the income tax liability. Initially, an exemption was allowed to protect small and marginal farmers as the majority of a population of Read more about THE EXEMPTION OF AGRICULTURAL INCOME UNDER INCOME TAX ACT-A METHOD OF TAX EVASION: ABHISHEK MISHRA[…]