Taxability on sale of rural agricultural land

Conditions you need to meet Under Section 54B for claiming exemption from Capital Gains
The exemption is available to an Individual or a HUF.
The land which is being sold must have been used for agricultural purposes by the individual or his parents or by the HUF for a period of 2 years immediately before the date of transfer.
Another land for the agricultural purpose should be purchased within a period of 2 years from the date of transfer of this land.
The new agricultural land which is purchased to claim capital gains exemption should not be sold within a period of 3 years from the date of its purchase.
In case you are not able to purchase agricultural land before the date of furnishing of your Income Tax Return – the amount of capital gains must be deposited before the date of filing of return in the deposit account in any branch (except rural branch) of a public sector bank or IDBI Bank according to the Capital Gains Account Scheme, 1988. The exemption can be claimed for the amount which is deposited.
If the amount which was deposited as per Capital Gains Account Scheme was not used for the purchase of agricultural land – it shall be treated as the capital gain of the year in which the period of 2 years from the date of sale of land expires. Of course, in this case, you can withdraw these amounts for any use you may want.
2. Amount of Exemption
If the cost of the new agricultural land purchased is more than the number of capital gains, entire capital gains are exempt.
If the cost of the new agricultural land purchased is less than the number of capital gains, Capital Gains less cost of the new agricultural land = capital gains chargeable to tax

Sir, the land in question is a rural agricultural land and will not come under the definition of a capital asset and hence no capital gains will accrue. I was just trying to understand whether any other provisions of income tax act will apply to make this income taxable in nature.

Rural agricultural land is exempt from tax