taxation on compensation for agriculture land

first we need to know what is nature of of this agricultural land whether
it is rural or urban agriculture land ...
if it is rural agriculture land then it is exempt.

if it is urban agricultural land compulsory acquisition made by whether central of state government under any law on prior approval of central government on an after 1 APRIL 2004 then it is full exempt.

Added to above, as per recent amendment ..

If compulsory acquired under RFCTLAAR ACT, 2014... ITS TAX EXEMPT, may it be rural or urban land/property.