sec 194LA is not applicable to agricultural land, hence whether the land in the nature of tank ( water logged land) , comes under the definition of agricultural land?
sec 194LA is not applicable to agricultural land, hence whether the land in the nature of tank ( water logged land) , comes under the definition of agricultural land?
As per Circular No. 2(WT) of 1968 dt. 16/03/1968,
A LAND may be treated as Agricultural land if the following conditions are satisfied;
1. Land Revenue/Agricultural cess is paid.
2. Agricultural operations are carried out from year to year.
3. It has not been put to non-agricultural use.
So please make sure that it should be used for agricultural purpose and the land was classified in the revenue records as agricultural land.
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