Sale of agriculture land

Hi Sir,

We need to be aware of following point,

-What is Agriculture Land?
The land on which any agricultural activities are carried out like cultivation, harvesting , planting etc.

-In this case, as mentioned the agri land is converted to plots,

So, as on plot no agricultural activities is carried out. Therefore it is considered as a non- agricultural land i.e, it qualifies as a capital asset and capital gain tax would be levied on such sale.

Sir as per sale deed (registry) land mentioned as agriculture. how to calculate agricultural land for income tax purpose.