Land to be treated as agricultural land if agricultural operation on land was carried out for many years

INCOME TAX: Assessee is an agriculturist and has been carrying out agricultural operation on land for many years. In revenue records, said land is an agricultural land. Assessee pays land revenue every year to Government for such agricultural land. Further, from certificate of collector it is evident that till date of sale, assessee`s land was an agricultural land and said land was being used for agricultural purposes.

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