Taxing Agriculture

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Arpit Agarwal

Business Technologie

TAXING AGRICULTURE An Economic Necessity Group 11 Yudhir Agrawal Akash Mittal

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Tax evasion and tax avoidance are deviations from what is to be brought into being legal, reasonable and just, they occur frequently together. It is common in them, that they result in losses in the tax revenue. Otherwise they are different from each other. An arrangement made to beat the intent of the law by taking unfair advantage of the shortcomings in the tax rules is known as Tax Avoidance. It refers to finding out new methods or tools to avoid the payment of taxes which are within the limits of the law. An illegal act, made to escape from paying taxes is known as Tax Evasion. Such illegal practices can be deliberate concealment of income, manipulation in accounts, disclosure of unreal expenses for deductions, showing personal expenditure as business expenses, overstatement of tax credit or exemptions suppression of profits and capital gains, etc. This will result in the disclosure of income which is not the actual income earned by the entity. Agriculture income is exempt under the Indian Income Tax Act. This means that income earned from agricultural operations is not taxed. Some people are miss using the tax exemption for making fake income certificates or converting there black money in to white by show this as agricultural income.

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