Agricultural income of a taxpayer shall be added to his non-agricultural income only if
A. The agricultural income of the taxpayer is more than Rs. 5,000
B. When the agricultural income of the taxpayer is Rs. 600 and the non-agricultural income is Rs. 50,000
C. Non-agricultural income of the taxpayer exceeds Rs. 50,000
D. The agricultural income of the taxpayer is more than Rs. 5,000 an the non-agricultural income is more than the minimum limit of taxable income
Answer: Option D

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