Rural agricultural land - capital gains

Hello Everyone Thank you all in advance for this help.  We a considering a sale of a rural agricultural land and as I read it this land is not a capital asset, however there is a little lack of clarity on one point.  The land in question is located about 9.5 kilometres from a town notified by the central government under the relevant provisions (Nagercoil, Tamilnadu).  There is no other notified towns in the area and this does not fall in a municipal area, this is under a village panchayat.   My doubt is how is the distance calculated, is it by road or will it be a point to point as the crow flies distance, because a rough calculation shows that this maybe within 8 km (aporiximately 7.5 km) from a point in the municipal limits.  I tried to find relevant material on the web, however there seems to be lack of clarity on this.  Any guidance will help us a lot. Thanks and Regards Vignesh