Agricultural Income Tax Rules in India: Exemption, Calculation and ITR Reporting
Agricultural income generally means income earned from land located in India and used for agricultural activities. Income from nursery-grown saplings and seedlings is specifically treated as agricultural income.
ITR-1 for Salaried Employees: New Rules, New Risks, and New Opportunities
ITR-1, also known as ITR Sahaj, is the simplest income tax return form. It is designed specifically for individuals with straightforward income — mainly salary and a few other basic sources.

