Computation of tax on partial integration of agricultural income (AI) with non - agricultural income (NAI) as per AY 2012-13.

Conditions
1. Assessee is individual/HUF/AOP/BOI

2. Normal Income exceeds Rs. 1,80,000
3. Agricultural Income exceeds Rs. 5,000

Normal Income         

Agricultural Income   

        

Tax on NI + AI                       

Less: Tax on AI + 1,80,000    
                                              ---------------------------------
Tax                                         

Tax if

1. Normal income is any amount and AI is upto Rs. 5,000
2. Normal Income is upto Rs. 1,80,000 and AI is any amount.

Tax