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TMI BlogDefinition - Agriculture landX X X X Extracts X X X X X X X X Extracts X X X X ..... Definition - Agriculture land X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking agricultural land means land which is actually used for agricultural purpsoes and the land itself is cultivated by performing agricultural operations. The activity of cultivation of land should be beyond doubt and not a stage managed affair which can be suspected.Thus the land must be actually cultivated for a considerable period in usual course(and not just after purchasing and/ or before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling), crop must be harvested and sold/ used, land revenue must be paid, information about crop cultivated should be given to concerned local authorities in prescribed returns etc. There are several decisions on this issue, if facts are not properly established, the land may not be regarded as agricultural land. Reply By Surender Gupta: The Reply: You may refer the caluse (2) of Article 366 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India (On this site in the "Misc. Provisions" section) which states that, "(1) "agricultural income" means agricultural income as defined for the purposes of the enactments relating to Indian income-tax;" Further, caluse (1A) of section 2 of the Income Tax 1961, defines the term agriculture income and item (a) or item (b) of sub-clause (iii) of clause (14) of section 2 of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act, 1961 which specifies capital asset. X X X X Extracts X X X X X X X X Extracts X X X X
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