New Delhi, Jan. 29 -- Agricultural income is exempt from taxation, but what if you don't own a farmland in a rural area? If you manage a home garden in a city and sell some of your produce, can this income still qualify as agricultural income? Here's what tax experts say.

The definition of agricultural income includes income derived from land used for agricultural purposes, said Gautam Nayak, partner at CNK & Associates.

"There have been judgments which have allowed income from cultivation in a nursery, where the cultivation was done in pots and not on the ground, to be considered as agriculture income. In effect, the produce - vegetables or fruits - should be cultivated on soil," said Nayak added.

This means the land itself is not a p...