Agricultural income

In the case of rent or revenue, it is essential that the Assessee

have an interest in the  land (as an owner or mortgagee) to be eligible for tax-free income.

However, in the case of agricultural operations it isn’t necessary that the person conducting the

operations be the owner of the land. He could be just a tenant or a sub-tenant. In other words, all

tillers of land are agriculturists and enjoy exemption from tax.

So, for your answer, Ownership is not necessary. Income is Exempt since the assesse is carrying agricultural operations.

If the landlord is perfomrming, he ll get the exemption or if your client then your client will get.