definition of aggriculture land

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What is definition of aggriculture land in income Tax
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Circular No. 2(WT) of 1968 dt. 16/03/1968

A land may be treated as Agricultural land if the following conditions are satisfied;

1. Land Revenue/Agricultural cess is paid.

2. Agricultural operations are carried out from year to year.

3. It has not been put to non-agricultural use.

Refer: article.asp?ArticleID=6495
 


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