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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Provisions expressly mentioned in the judgment/order text.
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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