1.Does farming and selling of leucaena leucocephala trees( subabul in
Hindi ) and eucalyptus trees be treated as Agriculture income or not.
2.under which head the above income is treated.
Revenue recognition standard covers sales part. Are you following IndAS or AS?
AS 10 covers this as long as it is a bearer plant only. Then, Revenue recognition standard will deal with sales. (This is my assumption here)
IndAS 41 covers this as long as it is not a bearer plant. Since tamarind is a bearer plant, PPE standard prescribes the treatment, Sales is revenue recognition standard again.
Inventory & taxes standard is involved as well.
https://www2.deloitte.com/content/dam/Deloitte/in/Documents/CIP/in-ind-as-bearer-plants-noexp.pdf
Anything what you sell for consideration in the ordinary course of business is called as Income, so yes, it can be presented as agricultural income.
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