Capital gain on sale of rural agricultural land

Section 2(14) of income tax act,1961 which defines capital asset, excludes rural agricultural land from its scope and mentions the criteria to decide whether a particular agricultural land is rural agricultural land is not. If your agricultural land satisfies this criteria then it will be rural agricultural land and where the asset itself is not a capital asset, no capital gain shall arise on its transfer.
Hence the above receipt is outside the purview of income tax.
Section 10 is a different provision which deals with exempted(tax free) incomes and receipts. It has nothing to do with income from sale of agricultural land.