LETTER F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICULTURAL INCOME/97/2015-16

DATED 10-3-2016

Kindly refer to subject matter.

2. It has been noticed that several assesses have declared income from agriculture of more than ₹ 1 Crore in the income tax return filed for earlier years especially from AYs. 2011-12 to 2013-14.

3. In this regard, there is a PIL matter pending before Hon’ble Patna High Court wherein concerns have been raised that a few assesses may be engaged in routing their unaccounted/illegal money in the garb of agricultural income thereby not only claiming exemptions on such income but also engaged in the money laundering activities.

4. Since agricultural income is only used for rate purposes, it was noticed that in a few such high value cases, taxpayers may have inadvertenlly made data entry errors while filling up the fields for agricultural income.

5. Therefore, it is requested that the assessing officers may be directed to

(i)     Verify whether the taxpayer may have made a data entry error while filling up the return.

(ii)    Wherever scrutiny assessment is completed, AO may provide feedback based on assessment records.

(iii)   In cases where proceedings u/s 143(3) are pending, assessing officers may be informed to thoroughly verify the claims.

6.  The list of cases having agriculture income more than ₹ 1 Crore alongwith jurisdictional details is placed at itaxnet at the following path :

Resources → Downloads → Systems → Verification of Agriculture-Income

You are requested to kindly send a status report in this regard after verification as mentioned above. This feedback may be urgently provided to this Directorate before March 20th, 2016 so that we can report the correct figures of claims of agricultural income to the Hon’ble Patna High Court.

7. This issues with the approval of Pr. DGIT(S).

RCC wise list of cases
RCC Code
RCC Name
AY 2007-08
AY 2008-09
AY 2009-10
AY 2010-11
AY 2011-12
AY 2012-13
AY 2013-14
AY 2014-15
AY 2015-16
Grand Total
AGR
Agra
1
2
2
3
2
10
AHM
Ahmedabad
1
2
2
2
2
4
7
4
5
29
ALD
Allahabad
4
3
2
1
2
12
AMR
Amritsar
4
3
2
2
3
8
1
3
26
BBN
Bhubaneshwar
1
4
5
1
1
4
1
17
BLR
Bengaluru
17
26
26
16
31
51
48
59
47
321
BOM
Mumbai
19
18
21
17
22
35
29
32
19
212
BPL
Bhopal
6
7
5
8
2
5
9
6
6
54
BRD
Baroda
1
2
1
3
3
2
1
2
15
CAL
Kolkata
20
25
24
24
32
30
38
32
14
239
CHN
Kochi
7
12
10
6
7
10
17
22
18
109
CMB
Coimbatore
7
14
16
11
13
11
15
13
6
106
DEL
Delhi
28
34
24
32
32
31
35
33
26
275
HYD
Hyderabad
19
21
20
11
17
18
21
17
18
162
JBP
Jabalpur
1
3
3
2
3
4
6
7
5
34
JDH
Jodhpur
1
2
3
3
5
4
1
1
1
21
JLD
Jalandhar
9
13
6
16
5
5
9
13
12
88
JPR
Jaipur
1
3
6
1
1
3
6
7
1
29
KLP
Kolhapur
2
1
3
6
11
7
7
5
3
45
KNP
Kanpur
1
1
2
4
LKN
Lucknow
2
1
4
5
2
4
1
19
MDS
Chennai
13
22
17
16
11
25
26
34
17
181
MRI
Madurai
1
3
5
4
6
5
4
4
6
38
MRT
Merrut
1
3
3
1
4
5
8
6
8
39
NGP
Nagpur
1
3
1
1
1
1
2
10
NSK
Nasik
4
4
2
5
6
9
7
2
39
PNE
Pune
5
8
16
15
33
27
30
28
30
192
PTL
Patiala
4
12
9
12
9
10
8
10
74
PTN
Patna
4
3
10
7
2
5
4
35
RKT
Rajkot
3
2
3
2
2
2
2
16
RTK
Rohtak
6
5
5
8
11
5
18
16
9
83
SHL
Shillong
5
2
4
3
3
2
1
2
22
SRT
Surat
1
1
4
2
2
2
1
1
4
18
TVD
Thiruvanantapuram
6
10
11
14
24
29
23
20
20
157
VPN
Vishakhapatnam
1
2
2
1
3
2
2
2
15
Grand Total
180
262
270
253
318
358
404
394
307
2746

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