<s>[INST] What is the provision of Section 2(1A)(b)(ii)? [/INST] ​​Any income derived by performing the marketing process by the cultivator is an agricultural income if the following conditions are fulfilled:

​The process to which the agricultural produce is subjected should be ordinarily employed by a cultivator or receiver of rent-in-kind.
The process should be employed to render the produce fit to be taken to market and not for any other purpose.​ </s>