Web Reference: Jan 4, 2022 · Definitions. 2. In this Act, unless the context otherwise requires,— (1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C; (1A) 1 "agricultural income" means— (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes; (b) any income derived from such land by— (i) agriculture; or (ii) the ... Explore comprehensive database of enforced Central and State Acts with linked subordinate data like rules, regulations, notifications, orders, circulars, ordinances, statutes. Definitions. 2. In this Act, unless the context otherwise requires,— (1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C; (1A) 1 "agricultural income" 2 means— (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes; (b) any income derived from such land by— (i) agriculture; or (ii) the ...
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