Rural agricultural land designation depends on aerial distance from municipal or cantonment limits and population thresholds. Agricultural land is treated as rural area land for income-tax purposes when it is located outside the jurisdiction of a municipality or cantonment board ... Summary
Rural agricultural land designation depends on aerial distance from municipal or cantonment limits and population thresholds.
Agricultural land is treated as rural area land for income-tax purposes when it is located outside the jurisdiction of a municipality or cantonment board with population above the specified threshold and is not situated within prescribed aerial distances from the local limits of such municipal or cantonment authorities; exclusion distances increase with higher municipal population bands.
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