Sequence the following steps to compute tax where there is agriculture income also.
A. Add agricultural income and non-agricultural income and calculate tax on aggregate as if such aggregate income is the total income
B. Add agricultural income to the maximum exemption limit available in the case of assesse and compute tax on such amount as if it is total income
C. Deduct the amount of Income tax as computed (D) from the tax computed from (A)
D. Claim rebate u/s 87(A) if applicable
E. Add surcharge if applicable along with the Health and Education cess @ 4%
Choose the correct answer from the options given below:

Correct option is D

In India, agricultural income is exempt from income tax under Section 10(1) of the Income Tax Act, 1961
Steps to Compute Tax when Agricultural Income is Involved:
1. Step A: Add agricultural income and non-agricultural income to calculate tax on the aggregate as if it is the total income.
2. Step B: Add agricultural income to the maximum exemption limit available and compute tax on this amount as if it is total income.
3. Step C: Deduct the tax computed in Step B from the tax computed in Step A to determine the tax liability attributable to non-agricultural income.
4. Step D: Claim rebate under Section 87(A) if applicable (for eligible individuals with total income ≤ ₹5,00,000).
5. Step E: Add applicable surcharge and Health & Education Cess (4%) to the final tax liability.