Disclosure of receipt of sale of agriculture land in itr

Respected CCI Members,

Kindly guide me for following issue.

My friend sold agriland during the financial year 2013-2014 and purchased another land by using the receipt of sale of agri land.after that, he did not file income tax return till now.So when i try to file income tax return for earlier and current assessment year, i noticed that, there is compliance  in respect  of AIR Transaction  for sale of agri land,

My Doubt is as follows:-

Since agri land is NOT CAPITAL ASSET as per section. then how do i show the receipt in ITR? Is it right to classify receipt as exempt income?

Second, I need to give reply for compliance in efiling website. It gives only limited options[Like income out savings etc], What is optest reply for this compliance?

Thanks in Advance,

Yours Faithfully,

Dhebek