Why taxing agriculture is not going to help Modi government

Low farm incomes to make prospect of higher revenues by taxing the sector difficult

There is a debate now on whether agriculture should come under the tax net. NITI Aayog member Bibek Debroy seems to have suggested that the agriculture sector should be taxed like other sectors. The discussion on taxing agriculture is not a new thing and it has persisted throughout the planning period in India. The Committee on Taxation of Agricultural Wealth and Income, chaired by K N Raj, had recommended the introduction of Agricultural Holding Tax (AHT) in place of land revenue. The suggestion of AHT was criticised by many economists. Preparation of records for the estimation of the value of