Section 2(1A) → Section 2(5)
Definition of Agricultural Income
Quick Answer
Section 2(1A) of the Income Tax Act, 1961 (Definition of Agricultural Income) corresponds to Section 2(5) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 2(1A)
Section 2(1A) of the 1961 Act sets out the rules on definition of agricultural income. Defines rent, revenue, or income derived from land used for agricultural purposes in India.
The new code maps this to Section 2(5): the provision is retained and renumbered as Section 2(5) of the Income-tax Act, 2025, applying from 1st April 2026. Retained verbatim. Agricultural income remains exempt under the new code.
On the ground, changes to Section 2(1A) carry a Low impact. No change in taxability.
Sec 2(1A)
Provision Summary
Defines rent, revenue, or income derived from land used for agricultural purposes in India.
Sec 2(5)
Provision Summary
Retained verbatim. Agricultural income remains exempt under the new code.
Key Changes & Highlights
- Re-numbered in the new definitions list.
Related Sections
Frequently Asked Questions
What does Section 2(1A) of the Income Tax Act 1961 deal with?
Section 2(1A) of the Income Tax Act, 1961 covers definition of agricultural income. Defines rent, revenue, or income derived from land used for agricultural purposes in India.
Where does Section 2(1A) of the ITA 1961 go under the Income-tax Act, 2025?
Section 2(1A) of the Income Tax Act, 1961 maps to Section 2(5) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained verbatim. Agricultural income remains exempt under the new code.
Why does the change to Section 2(1A) matter for taxpayers?
The transition impact for Section 2(1A) is rated Low. No change in taxability.
What are the key changes to Section 2(1A) under the Income-tax Act, 2025?
Re-numbered in the new definitions list. These points are specific to Section 2(1A) (Definition of Agricultural Income).
Disclaimer: This mapping of Section 2(1A) (Definition of Agricultural Income) to Section 2(5) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 2(1A) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 2(1A)?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?