ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Agricultural Income-Tax Some Relevant Issues

This article challenges the view that States' opposition to agricultural income-tax is entirely politically motivated. The existing rates of agricultural income-tax, which is admittedly levied mostly on plantations, are fairly high. There are several historical reasons for the relative lack of buoyancy in revenue from this tax.

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