Q.State, with reasons, whether the following is agricultural income: rent received by a landowner for land let out for growing paddy in India.

Rent from land actively used for growing a crop is one of the clearest cases the definition covers.

Section 2(1A)(a) treats any rent or revenue derived from land situated in India and used for agricultural purposes as agricultural income. Land let out specifically for growing paddy — a crop — is being used for agricultural purposes, and the rent received for it is revenue derived directly from that land. It makes no difference that the landowner is not the one actually cultivating the paddy; the exemption follows the LAND's use, not who personally …

Assuming the exemption applies only if the RECIPIENT of the income personally farms the land — Section 2(1A)(a) exempts rent/revenue from agriculturally-used land regardless of who is doing the actual cultiva …