Query regarding agricultural land

First of all, aerial distance is measured and not road distance. Secondly population of the municipality is considered and not GP.

Refer: It is proposed to amend item (b) of sub-clause (iii) of clause (14) of section 2 so as to provide that the land situated in any area within the distance, measured aerially (shortest aerial distance), (I) not being more than two kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh, shall form part of capital asset. It is also proposed to define the expression “population” to mean population according to the last preceding census of which the relevant figures have been published before the first day of the previous year.

Extract: https://indiabudget.nic.in/budget2013-2014/ub2013-14/mem/mem1.pdf

Originally posted by : Dhirajlal Rambhia
	First of all, aerial distance is measured and not road distance. Secondly population of the municipality is considered and not GP. Refer: It is proposed to amend item (b) of sub-clause (iii) of clause (14) of section 2 so as to provide that the land situated in any area within the distance, measured aerially (shortest aerial distance), (I) not being more than two kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh, shall form part of capital asset. It is also proposed to define the expression “population” to mean population according to the last preceding census of which the relevant figures have been published before the first day of the previous year. Extract: https://indiabudget.nic.in/budget2013-2014/ub2013-14/mem/mem1.pdf

Thanks a lot Sir!