Income Head

Hello guys , i have a query about the head in which the following income should be charged !


Suppose there are two persons namely A & B.
A owns an agriculture land on which B grows crop , for example : Potatoes; All the expenses regarding this is divided in the ratio of 2:1 and all the income from selling potatoes is also divided in the same ratio!
A & B are not partners plus some of the bills of sale of potatoes are in the name of B!
A's share of income & expenses is 2/3 & B's share of income & expenses is 1/3.
Now if B wants to file his ITR , then under which head the he should show his income !?

B is filing his return for the first time ! so how this income should be treated!?

Kindly reply as soon as possible!
Thanks in advance.