Urban agricultural is a land located in specified location and used for agricultural purposes.
Specified location means the following:
1) Land in any area which is within the jurisdiction of a municipality or cantonment board and have a population upto 10,000.
2) Land in any area within such distance, measured aerially, in relation to the range of population:
|Shortest distance from limits mentioned in 1)||Population|
|Upto 2 km||>10,000 and upto 1,00,000|
|Upto 6 km||>1,00,000 and upto 10,00,000|
|Upto 8 km||>10,00,000|
Note: The population referred above is to be considered as per the immediately preceding population census.
Urban agricultural land, Income tax, Tax filing This page explains about the Urban agricultural land and the conditions under which it is applicable while income tax return filing.
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