25 September 2015
One of the client has sold agricultural land in kakra village. This village comes under tehsil Modinagar U.P. The distance of modinagar from kakra village is 16km as shown in internet. In registry, it is written that land is outside the local limits but distance is not mentioned. Will it be taxable. How to find the local limit of muncipality. Do we need any certificate. Pls. help.
25 September 2015
Agricultural land in India, not being land situate—
a) in any area which is comprised within the jurisdiction of a municipality whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than 10000; or
[(b) in any area within the distance, measured aerially,—
(I) not being more than 2 KMs, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than 10000 but not exceeding 100000; or
(II) not being more than 6 KMs, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than 100000 but not exceeding 10,00,000; or
(III) not being more than 8 KMs, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than 10,00,000.
Explanation.—For the purposes of this sub-clause, "population" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;]
Presently AOs are considering aerial distance in KMs for determining the distance.
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