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Partial integration of agricultural and non-agricultural income is a concept under the Income Tax Act, 1961, which provides a limited set-off of agricultural income against tax on non-agricultural income. Agricultural income, by definition under Section 2(1A), includes rent or revenue from land used for agricultural purposes, income from agricultural operations, and profits from the ____ ___ ________ ____ _____ ________ _____ __________ _________ ____ ____.
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