Profit on sale of agricultural land

What is the type of agriculture land. whether rural or urban??

Rural /urban Pl let me know the treatment

No tax on sale of Rural Agri Land.
Taxable as capital gain if non-rural (urban)

Urban,
- where population of the local authority (LA) or cantonment board is more than10 lacs in such case urban land is considered within the limit of 8km from LA.
- Where population of LA 1,00,001 to 10,00,000 than urban land consider within 6 km from LA.
- Where population is less than 1,00,000 than urban land is considered within 2 km from LA.

If it is long term capital asset (Urban Agri land),you can claim 54F exemption