When income from farm building may be treated as agricultural income under Section 2(1A)(c)?

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..... Income Tax - Manuals - Ans. Income from a farm building may be treated as agricultural income if the following conditions are satisfied: (a) If such a building is: Owned and occupied by t .....

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..... e receiver of rent-in-kind because of his connection with the land; (d) If the land is assessed to land revenue in India or is subject to a local rate. Where it is not assessed to land revenue or l .....

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