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Section 16

[Explanation IV—For the purposes of this proviso, "wages" includes bonus, and "labourer" includes a skilled unskilled or semi-skilled labourer.

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16 [Explanation IV—For the purposes of this proviso, "wages" includes bonus, and "labourer" includes a skilled unskilled or semi-skilled labourer. Explanation V—For the purposes of this proviso, the expression "agriculturist" means a person who cultivates land personally and who depends for his livelihood mainly on the income from agricultural land, whether as owner, tenant, partner or agricultural labourer. Explanation VI—For the purposes of Explanation V an agriculturist shall be deemed to cultivate land personally, if he cultivates land— (a) by his own labour, or (b) by the labour of any member of his family, or (c) by servants or labourers on wages payable in cash or in kind (not being as a share of the produce), or both.]