exemption on agriculture

1. Goat Farming is not one of the activity specified under sec 10(1) and it will not fall under agricultural activity. 
2. Hence any income earned on such income will be taxable as normal business income. 
3. However, a subsidy can be obtained from the government. Approach the local municipality for availing benefits available under goat farming. 
Please correct me if the above solution has an alternative view.