Exempted or Taxable

When Sale a Agriculture Land in Rural area condition also follow Of kilometer not covered in that.
so we take as a exempted Income but one big issue is a sale of agriculture in which section exempted Income record because we have Option for agriculture Income but sale of agriculture Land in which part we record in Income Tax return and which Income tax return applicable.
that's not easy to judge this Query.
so please solve it and give me proper Solution.