Gain on agricultural land sold

NARAYAN CHANDRA BHOWMIK (43 Points)

12 July 2021  
I purchased agricultural land in rural area in 3 years back. I sold it now with gain of Rs.10 Lakh. Gain is exempted under Capital Gain tax because it is not a capital asset.There is no section under Income from other sources to charge tax it.
It is not in the list of exempted income u/s 10 etc.
Now my query is that whether the Gain is taxable income or not.

Please advise.