Agricultural land exemption clarified: excluded plantation land; dwellings and farm buildings near the land and animals treated as exempt. The amendment substitutes item (i) in section 2(e)(2) for assessment years from 1st April, 1981 onward to limit the exemption to agricultural land excluding tea, coffee, rubber and cardamom plantations; to exempt buildings on or in the immediate vicinity of such land used by the cultivator or rent receiver as a dwelling-house, store-house or out-house; and to exempt animals.