Income tax Regarding Rural Agriculture land

@ Raj Yadav

If your "Agricultural Land" is falling within an expanded Urban Limit, then it may not be considered Agricultural Land.

So check that aspect with any Local Govt Body like Municipality and take appropriate action. If Local Govt Body is a Panchayat, then it is not Urban Land.

Yes land is fallen in Panchyat body And Land is far from more than 10 km of municipal corporation .land is solely a pure Agriculture land 

@ Raj Yadav

Since you have confirmed now that land is in PANCHAYAT BODY area, then no income tax is payable by you on sale of this land.

Check with some knowledgeable CA, if this income is to be shown in ITR as exempt income ( because it would help you in future for showing source of this money).

Check if any local tax to Panchayat is payable, and if yes, then pay the same.

No local tax At panchayat .. Question is only One rural agriculture land is exception from any Capital gain . But If We gonna sale it in partly manner Like in Square yard or as A Residential Plot This could be a business income . Than what kind of Tax We have to pay .. A Capital Gain or As Busssiness income tax Kindly explaine

@ Raj Yadav

If you open a company for selling plots after dividing your agricultural land, then it will definitely be called business income.

Selling individually, portions of the land (whatever measurement, acres or sq yards, or kanal) would not be called business income as per my view.

But you consult some CA also.