Income tax on income from fish farming

Income from fish farming is taxable but if the income of fish farming to a co operative Society is exempted

Whether Income from Fish Farming(Jhinga) is agricultural Income: 
Fish farming is not an agricultural activity as no basic agricultural operation is carried out on land hence income from fish farming is taxable as business income.

However income of fish farming to a co-operative society is exempt u/s 80P of the Act. 14