Which of the following incomes is generally  not taxable?  Answer areaIncome tax Capital gain Agricultural incomeBusiness and Professional

To determine which type of income is generally not taxable, let's analyze each of the provided options:

1. Income Tax: This refers to the tax imposed on financial income generated by all entities within their jurisdiction. It isn't a type of income but rather a tax on income.

2. Capital Gain: This is the profit that results from the sale of an asset when its selling price exceeds its purchase price. Capital gains are generally taxable.

3. Agricultural Income: In many jurisdictions, agricultural income derived from farming or agricultural activities can be exempt from taxation up to a certain limit or under specific conditions.

4. Business and Professional: Income generated through business activities and professional services is considered taxable income.

Given this analysis, the income that is generally not taxable is Agricultural Income in many tax jurisdictions, although specific rules may vary based on local laws.

Final Answer

Agricultural Income is generally not taxable in many jurisdictions.