TaxTMI 
TaxTMI 
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
Definition - Agriculture land
16 Jan 2010 
2 Replies 
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Definition of agricultural land hinges on actual cultivation and demonstrable agricultural operations, not staged or temporary use.
Agricultural land is land actually used for agricultural purposes with genuine cultivation and agricultural operations; qualification requires that cultivation be real and continuous rather than staged. Supporting evidence includes harvesting and sale or use of crops, payment of land revenue, and disclosure to local authorities. Statutory definitions of agricultural income and related capital asset rules are relevant, yet factual proof of agricultural activity controls classification for tax and regulatory treatment. (AI Summary)
Agricultural land is land actually used for agricultural purposes with genuine cultivation and agricultural operations; qualification requires that cultivation be real and continuous rather than staged. Supporting evidence includes harvesting and sale or use of crops, payment of land revenue, and disclosure to local authorities. Statutory definitions of agricultural income and related capital asset rules are relevant, yet factual proof of agricultural activity controls classification for tax and regulatory treatment. (AI Summary)