Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 150
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
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 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
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deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
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Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
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Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 151
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
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 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
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deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
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Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
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Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
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Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
Cake\Http\Server::run() - CORE/src/Http/Server.php, line 98

Warning (512): Unable to emit headers. Headers sent in file=/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php line=853 [CORE/src/Http/ResponseEmitter.php, line 48]
Code Context
            if (Configure::read('debug')) {

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    <h1 class="cat-box-title">How Could the New Farm Laws Bring Agricultural Income Under the Tax Net? -Jaimal Shergill</h1>
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                            <p style="text-align:justify">-TheWire.in</p><p style="text-align:justify"><em>Farmers may have to pay 18% GST on the income earned through corporate farming, which the new laws are expected to promote.</em></p><p style="text-align:justify">Like a retro Bollywood movie with multiple double acts and plot twists, the controversy surrounding the three farm laws is not just limited to the specific legislations per se, but there is more to it, much more sinister. When the Income Tax Act, 1995 (ITA) and Central Goods and Services Tax Act, 2017 (CGST) are read in conjunction with the new farm laws, the sinister plot begins to unravel.</p><p style="text-align:justify">As per Section 2 (1A) in the ITA, agricultural income means any rent or revenue derived from land located in India, including rent on agricultural land and buildings, and is tax-exempt. The Supreme Court&rsquo;s decision in the Commissioner of Income Tax vs Raja Benoy Roy (1957) case also defines agricultural income.</p><p style="text-align:justify">To qualify, it is essential to have two types of operations on the land, basic and subsequent. Basic operations include our classic understanding of agriculture of cultivation, tilling, sowing, planting, etc., and demands labour and skill to make the crop sprout.</p><p style="text-align:justify">Please <a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" title="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net">click here</a> to read more.</p>                                                           
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    <br><a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" class="re" target="_blank">TheWire.in, 30 January, 2021, https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net</a><div class="clear"></div>
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    <h1 class="cat-box-title">How Could the New Farm Laws Bring Agricultural Income Under the Tax Net? -Jaimal Shergill</h1>
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                            <p style="text-align:justify">-TheWire.in</p><p style="text-align:justify"><em>Farmers may have to pay 18% GST on the income earned through corporate farming, which the new laws are expected to promote.</em></p><p style="text-align:justify">Like a retro Bollywood movie with multiple double acts and plot twists, the controversy surrounding the three farm laws is not just limited to the specific legislations per se, but there is more to it, much more sinister. When the Income Tax Act, 1995 (ITA) and Central Goods and Services Tax Act, 2017 (CGST) are read in conjunction with the new farm laws, the sinister plot begins to unravel.</p><p style="text-align:justify">As per Section 2 (1A) in the ITA, agricultural income means any rent or revenue derived from land located in India, including rent on agricultural land and buildings, and is tax-exempt. The Supreme Court&rsquo;s decision in the Commissioner of Income Tax vs Raja Benoy Roy (1957) case also defines agricultural income.</p><p style="text-align:justify">To qualify, it is essential to have two types of operations on the land, basic and subsequent. Basic operations include our classic understanding of agriculture of cultivation, tilling, sowing, planting, etc., and demands labour and skill to make the crop sprout.</p><p style="text-align:justify">Please <a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" title="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net">click here</a> to read more.</p>                                                           
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    <br><a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" class="re" target="_blank">TheWire.in, 30 January, 2021, https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net</a><div class="clear"></div>
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Farmers may have to pay 18% GST on the income earned through corporate farming, which the new laws are expected to promote.

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    <h1 class="cat-box-title">How Could the New Farm Laws Bring Agricultural Income Under the Tax Net? -Jaimal Shergill</h1>
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                            <p style="text-align:justify">-TheWire.in</p><p style="text-align:justify"><em>Farmers may have to pay 18% GST on the income earned through corporate farming, which the new laws are expected to promote.</em></p><p style="text-align:justify">Like a retro Bollywood movie with multiple double acts and plot twists, the controversy surrounding the three farm laws is not just limited to the specific legislations per se, but there is more to it, much more sinister. When the Income Tax Act, 1995 (ITA) and Central Goods and Services Tax Act, 2017 (CGST) are read in conjunction with the new farm laws, the sinister plot begins to unravel.</p><p style="text-align:justify">As per Section 2 (1A) in the ITA, agricultural income means any rent or revenue derived from land located in India, including rent on agricultural land and buildings, and is tax-exempt. The Supreme Court&rsquo;s decision in the Commissioner of Income Tax vs Raja Benoy Roy (1957) case also defines agricultural income.</p><p style="text-align:justify">To qualify, it is essential to have two types of operations on the land, basic and subsequent. Basic operations include our classic understanding of agriculture of cultivation, tilling, sowing, planting, etc., and demands labour and skill to make the crop sprout.</p><p style="text-align:justify">Please <a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" title="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net">click here</a> to read more.</p>                                                           
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    <br><a href="https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net" class="re" target="_blank">TheWire.in, 30 January, 2021, https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net</a><div class="clear"></div>
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How Could the New Farm Laws Bring Agricultural Income Under the Tax Net? -Jaimal Shergill

Published on Jan 30, 2021   Modified on Feb 1, 2021

-TheWire.in Farmers may have to pay 18% GST on the income earned through corporate farming, which the new laws are expected to promote. Like a retro Bollywood movie with multiple double acts and plot twists, the controversy surrounding the three farm laws is not just limited to the specific legislations per se, but there is more to it, much more sinister. When the Income Tax Act, 1995 (ITA) and Central Goods and Services Tax Act, 2017 (CGST) are read in conjunction with the new farm laws, the sinister plot begins to unravel. As per Section 2 (1A) in the ITA, agricultural income means any rent or revenue derived from land located in India, including rent on agricultural land and buildings, and is tax-exempt. The Supreme Court’s decision in the Commissioner of Income Tax vs Raja Benoy Roy (1957) case also defines agricultural income. To qualify, it is essential to have two types of operations on the land, basic and subsequent. Basic operations include our classic understanding of agriculture of cultivation, tilling, sowing, planting, etc., and demands labour and skill to make the crop sprout. Please click here to read more.

TheWire.in, 30 January, 2021, https://thewire.in/agriculture/how-could-the-new-farm-laws-bring-agricultural-income-under-the-tax-net

Tagged with: GST CGST Central Goods and Services Tax Act 2017 Income Tax Act 1995 Supreme Court Supreme Court of India Agricultural Income Agricultural Income Tax

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