Income tax on sale of rural agriculture land

In some cases, when you sell Agricultural Land – it may be entirely exempt from income tax or it may not be taxed under the head Capital Gains –

Agricultural land in Rural Area in India is not considered a capital asset. Therefore any gains from its sale are not taxable under the head Capital Gains. For details on what defines an agricultural land in a rural area, see details of capital assets

I know there will not be any capital gain because rural agriculture land is not a capital asset but we can treat it as income from other soource?

Sale of rural agricultural land
i) there is no specific provision under income tax act 1961.
ii) but if it is proved that gain on sale is Agricultural income it is exempt u/s 10(1).
iii) if you are into business of selling rural agricultural land then PGBP is attracted
iv) if such rural agriculture land was held as investment then it may attract capital gain(not so sure in point vi.)