Definition - Agriculture land

[arvind agarwal]

Dear All, can anyone help me on the definition of the Agricultural Land, and its conditions to be fulfilled to be called an agricultural land. regards Arvind Agarwal(Adv) 9832356222

AI Summary

Clarification on Agricultural Land for Tax: Genuine Cultivation Required; Refer to Article 366 and Income Tax Act Clauses. A query was raised regarding the definition of agricultural land for income tax purposes. One response explained that agricultural land must be genuinely used for cultivation, with actual agricultural operations performed, crops harvested and sold, and land revenue paid. It emphasized that cultivation should not be a superficial act to manipulate tax benefits. Another response referred to legal definitions, citing Article 366 of the Indian Constitution and specific clauses of the Income Tax Act, 1961, which define agricultural income and specify conditions under which land is considered a capital asset.