Agricultural income classification: farm building income qualifies when occupancy, proximity, agricultural use, and land assessment criteria are met. Income from a farm building qualifies as agricultural income under Section 2(1A)(c) only if the building is owned and occupied by the receiver of revenue or rent (or occupied by the cultivator or receiver of rent-in-kind), is on or in the immediate vicinity of the land in India and used for agricultural purposes, is used as a dwelling-house, store-house, or out-building by reason of connection with the land, and the land is assessed to land revenue or a local rate or, if not so assessed, is situated in a rural area.