From where to measure distance of agricultural land for capital gain.

Rural Agricultural land
It means an agricultural land in India -

(a). If situated in any area which is comprised within the jurisdiction of a municipality and its population is less than 10,000, or
(b). If situated outside the limits of municipality,then situated at a distance measured-
more than 2 kms, from local limits of municipality and which has a population of more than 10,000 but not exceeding 1,00,000
more than 6 kms, from local limits of municipality and which has a population of more than 1,00,000 but not exceeding 10,00,000
more than 8 kms,from local limits of municipality and which has a population of more than 10,00,000.
2. Urban Agricultural land:
Urban agricultural is a land located in specified location and used for agricultural purposes.

Now what is specified location in regards to urban agricultural land-

a.) If situated in any area which is comprised within the jurisdiction of a municipality and its population is upto 10,000, or
b.)If situated outside the limits of municipality,then situated at a distance measured-
upto 2 kms, from local limits of municipality and which has a population of more than 10,000 but not exceeding 1,00,000
upto 6 kms, from local limits of municipality and which has a population of more than 1,00,000 but not exceeding 10,00,000
upto 8 kms,from local limits of municipality and which has a population of more than 10,00,000.