Agricultural income defined: rent, produce and qualifying buildings linked to land used for agriculture are treated as agricultural income. Agricultural income includes rent or revenue from land in India used for agriculture, income from agriculture or from processes by a cultivator or receiver of rent-in-kind that render produce fit for market or sales where only such preparatory processes occur, and income from buildings owned and occupied by the cultivator or receiver when on or adjacent to the land and required by reason of connection with the land; qualification depends on land revenue or local-rate status and on municipal or proximity exclusions defined by population and aerial distance. Explanations exclude transfer receipts, non-agricultural uses, deem nursery sapling income agricultural, and define population for proximity rules.