Profit on sale of agriculture land

In Balance Sheet wherever applicable

Or under exempted income (Schedule EI)

Schedule E1 which row show  net agriculure income or other 

In Balance sheet show in investment 

Schedule EI:  5. Other

Which ITR you are filling? Because Balance sheet is not applicable in all ITRs.

Whatever, In balance sheet its added in Proprietor's capital directly.

Sir,

I file ITR 2 and profit of sale of agriculture land in rural area shown in EI 5 other exempted income  

Correct; Good Luck

THANK YOU VERY MUCH