{"id":3302,"date":"2025-11-05T13:08:35","date_gmt":"2025-11-05T13:08:35","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3302"},"modified":"2025-11-05T13:08:36","modified_gmt":"2025-11-05T13:08:36","slug":"income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income\/","title":{"rendered":"Income Tax, CBDT Letter Dated 29\/10\/2025 &#8211; Guidelines for Assessment of Tax on Agriculture Income\u00a0"},"content":{"rendered":"\n<p>The C&amp;AG report found that Assessing Officers (AOs) were making common mistakes, including improper verification of essential documents. CBDT has issued guidelines directing AOs to independently verify documentary evidence, such as land records (e.g., Khasra-khatauni), input expenses (e.g., fertilizer, labour costs), and sales documents (e.g., buyer receipts) before allowing exemptions. Further, it is mandated to ensure that exemptions are not incorrectly granted to income from non-agricultural activities (like the sale of fish or milk) and to correctly characterize claims of rent\/revenue derived from agricultural land.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/abcaus.in\/wp-content\/uploads\/2025\/10\/vefification-agricultural-income-cbdt-instruction.pdf\"><em>(Link: Income Tax CBDT Communication Dated 29\/10\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The C&amp;AG report found that Assessing Officers (AOs) were making common mistakes, including improper verification of essential documents. CBDT has [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,18],"tags":[],"class_list":["post-3302","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-circulars"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, CBDT Letter Dated 29\/10\/2025 - Guidelines for Assessment of Tax on Agriculture Income\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax, CBDT Letter Dated 29\/10\/2025 - Guidelines for Assessment of Tax on Agriculture Income\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The C&amp;AG report found that Assessing Officers (AOs) were making common mistakes, including improper verification of essential documents. CBDT has [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-05T13:08:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-05T13:08:36+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-cbdt-letter-dated-29-10-2025-guidelines-for-assessment-of-tax-on-agriculture-income\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Income Tax, CBDT Letter Dated 29\/10\/2025 &#8211; 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