It is a tax charge by the government of India on the income of every person. It is categorized as direct and indirect tax returns.
Under the rules of the IT ACT, individuals, a business person with whatever amount they earned is liable to file income tax returns. However, tax on income is payable if income exceeds 2.5 lakh yearly. There are a few categories that fall under taxation is, salaried employees, Self-employed, companies and corporate firms, Local authorities.
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Generally, agriculture income is not falling under tax brackets but, if you have any other income source apart from agriculture which is taxable.
Under the Income-Tax Act, it is mandatory to maintain proof of your earnings, you can easily fill your returns and get the benefit of it.
An exempt income is not charged for any tax. Incomes that would be charged for tax called taxable income.