What is the meaning of Agriculture Land ?

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It is well known that agriculture income is tax exempt under section 10(1) of the Income Tax Act . So , even sale of agriculture land can be tax free provided it is not falling within the definition of capital asset as defined u/s 2(14) of the Income Tax Act. But whether the land is agriculture land is the central question. There is no definition of “agriculture land ” in the Income Tax Act . This site published a detailed article title “How to decide if land is agriculture land ? ” Aprt from the relevant case laws under which various courts have set parameters to decide upon the issue of agriculture land , following case laws will also help on eto understand the meaning of “agriculture land “.

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