Tax treatment of income from poultry farming

Dear friends how we can treat income from poultry farming. i.e Actually there is a contract between godrej company and farmers,

where company itself supplies ckickens and feed and all but farmers used to raise the chickens in their shed itself and finally give it to company and for that company will give rs 4 per kg so in this case while making payment to farmers they will reduce TDS and make payment of balance amount and even this deducted TDS amount will be reflected in the 26AS as well.

so plz let me know the treatment of this in IT returns like 

We should consider this as business income or

Is there any exemption for income from poultry farm(broilers)

if it is exempted means tretment of this in IT returns