What is included in Agriculture income u/s 10(1)?

Agriculture income covers income earned from farming or horticulture land. 

Agriculture income u/s 10(1) includes:

• Revenue or rent got from agricultural land situated in India
• Income from agricultural land from:
  • Agricultural activities
  • Cultivation or rent received from activity that results in the agricultural produce that is fit to be taken to the market
  • Sale of such agricultural products
• Income from a farm building used for agricultural activity. This income building should be:
  • in the immediate vicinity of the agricultural land
  • the building is used as a house to stay or as a storehouse