How to Add Agricultural Income in myITreturn.com?

Agricultural income is generally exempt from income tax, but it should still be reported correctly in your Income Tax Return wherever applicable.

Under the Income-tax Act, 1961, agricultural income is defined under Section 2(1A) and is exempt under Section 10(1). Agricultural income may also be considered for determining the applicable tax rate on non-agricultural income in cases where partial integration applies.

Under the Income-tax Act, 2025, agricultural income is defined in Section 2(5). Section 11 read with Schedule II continues the exemption for qualifying agricultural income.

If you have agricultural income, you can enter the details in myITreturn by following the steps below.

Step 1: Select Agriculture Income

After selecting the taxpayer/member for whom you are filing the return, go to the Income menu available at the top of the myITreturn filing screen.

From the dropdown menu, select Agriculture Income.

Step 2: Add Agriculture Income

The Agriculture Income page will open.

Click on the + ADD AGRICULTURE INCOME button to enter the details of your agricultural income.

Step 3: Enter Agricultural Income Details

Enter the required information on the Agriculture Income screen.

You will be asked to provide the following details:

• Description: Enter a short description identifying the agricultural income.
• Gross Earning (before expenses): Enter the total agricultural receipts or earnings before deducting related expenses.
• Unabsorbed Agricultural Loss: Enter the relevant amount, if applicable to your case.
• Expenses: Enter expenses relating to the agricultural activity.
• Net Agriculture Income: The net agricultural income will be reflected based on the details entered.

Fields marked with an asterisk (*) are mandatory.

After checking the information entered, click SAVE.

What is treated as agricultural income?

Agricultural income broadly includes income such as:

• Rent or revenue derived from agricultural land situated in India.
• Income derived from agriculture carried out on such land.
• Income from certain processes ordinarily employed to make agricultural produce fit for the market.
• Certain income from the sale of agricultural produce produced by the cultivator or receiver of rent-in-kind.
• Income from saplings or seedlings grown in a nursery.

However, income connected with land or agricultural products does not automatically qualify as agricultural income. The nature of the activity and the conditions prescribed under the Income-tax law should be considered.

Is agricultural income taxable?

Agricultural income is generally exempt from income tax. However, in specified cases, it may be considered for rate purposes while calculating tax on non-agricultural income. This method is commonly known as partial integration.

Therefore, agricultural income should not be omitted from the Income Tax Return merely because it is exempt.

Important points to remember

• Enter the gross agricultural earnings before expenses in the relevant field.
• Enter only expenses that relate to the agricultural activity.
• Keep supporting records for the agricultural income and expenses reported.
• Ensure that the income actually satisfies the definition of agricultural income under the Income-tax law.
• Review the Net Agriculture Income before saving the details.
• The applicable ITR form may depend on the amount of agricultural income and the taxpayer's other sources of income.

Once the details are saved, you can continue with the remaining sections of your return in myITreturn.

For Assisted Service, please WhatsApp us on +91-9320546101 or raise a support ticket here