Sale of Non-agriculture land

As it is not mentioned non- agriculture land is short term/long term
short term - 24 months
long term -36 months
if it is short term taxable like any other income
if it is long term as below
From gross sale proceeds the following will be deducted:
1. Indexed cost of aquisition
2. Indexed cost of improvement
3. Expenses incurred for sale of asset, example brokerage
Net proceeds taxable at flat rate of 20% irrespective of other heads of income
10% is also applicable on an average if more than one asset is sold

Dear Hari Beldona Sir,

       My client purchase Agriculture land in 2005 and in current year i.e.2021 converted in to Non-agriculture land and then sold to partnership firm.

Reply as above, conversion of N.A., cost will come under cost of improvement

Sir,

What is the period of holding of Non Agriculture land? Is it from conversion of Agriculture to non-agriculture land or when it is actually purchased i.e.from 2005

From the date of purchase

Thank you sir,