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definition of agricultural land

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16 July 2011 plz provide me the definition of agricultural land as per IT Act or in case there is no definition of agricultural land as per IT Act, then provide me the definition that is accepted by IT deptt.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
16 July 2011 Agricultural land is not defined in Income tax Act,1961 or on wealth tax Act,1957. Therefore, for taxation purposes Circular: No. 2(WT) of 1968, dated 16.3.1968 can be relied upon which says ,a land may be treated as agricultural land if the following conditions are satisfied:

(i)land / revenue / agricultural cess is paid,
(ii)agricultural operations have been carried on from year to year, and
(iii)it has not been put to non-agricultural use.
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