Agricultural land under income tax

type of land is mentioned in land record / patta
if it is mentioned in patta as it is a agricultural land, then, it is agricultural land
rural area- if the land not fall within followings
-Municipality/ cantonment board having population 10,000 or more
-population more than 10,000 up-to 1,00,000 within 2km from local limit of municipality
- more than 100,000 upto 10,00,000 within 6km from local limit of municipality
- more than 10,00,000 within 8 km from municipality

if both the above mentioned conditions fulfilled then it is a rural agricultural land