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