land taxation

Agar tum agriculture land bechkar 2 saal k andar dusra agriculture land khari doge toh jo bhi capital gain hoga wo exempt ho jayega u/s 54B agar capital gain naya zameen kharidne k cost se kam hai aur agar zyada hua toh uss zyada amount pe tax bharna hoga. Indexation tumhe 01.01.2001 ka lena hoga jo ki 100 hai aur FY 2018-19 ka 280 hai.

can you please classify the types of land ( rural or urban)
if it is a rural agricultural land then it is not taxable at all
urban agricultural land
- if the land situated in NAC/ municipality board having population not less than 10,000
or
it is fall within following limits of municipality / cantonment board

- if population is more than 10,000 but upto 1,00,000 within 2 KM

- if population is more than 1,00,000 but upto 10,00,000 within 6 km

- if population is more than 10,00,000 of such municipality / cantonment board, within 8 KM

#for further information please reply