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Agriculture land definition

anil lamboria (CA) (101 Points)

31 July 2021  
For the purpose of income tax is per the section 2 subsection 14 definition of agricultural land as per close 3 sub clause b

1. if village will be counted as a municipality?
2. by taking the land as a centre we need to see all the corners from the land and then see which municipality is near by or within a single municipality to be considered?

thanks in advance

 1 Replies

Sourav (Student) (23892 Points)
Replied 31 July 2021

No village cannot be counted as municipality.

Nearest panchayat may be considered

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