1. Income from the sale of trees from the forests where the trees were replanted and subsequent operations in forestry were carried out. [C.LT. v. Raja Benoy Kuinar Sahas Roy]
2. Income from sale of dried tobacco leaves in which green tobacco leaves are dried by using some process.
3. Amount received as compensation for dispossession of agricultural land—when an agriculturist assessee gets compensation from a person who was keeping unlawful possession of land owned by assessee as the compensation is for the agricultural income assessee would have earned. [Commissioner of Income-tax v. Manna Bamji & Co. 86 I.T.R. 29]
4. Grazing fees realised from piece of land which was used for grazing animals used for agricultural purposes. [C.l.T. v. Raja Shamsherjang Bahadur]
5. Income from growing of flowers i.e. floriculture by a landlord or a cultivator
6. Sale of standing crop by a cultivator.
7. Interest on capital and share of profit received by a partner from a firm engaged in agricultural activities.