As per Income Tax Act, agricultural land means agricultural land in India, not being a land situated in any area referred to in items (a) & (b) of sub clause (iii) of clause (14) of section 2.
Now, these are related to distance from municipality.
I wanted to ask if there is any commentary available for classification of land by each State like district wise. I think i am not properly explaining my problem. I hope you will understand.
CAclubindia
