Agricultural land under income tax

JANGALA SRI HARSHA (Practicising Chartered Accountant)   (34 Points)

18 December 2018  

A person has purchased a land situated in rural area. He sold it after 8 years by dividing it into 3 parts. 

In sale deed it is mentioned as empty land without any trees or plantations.

Can we consider this land as rural agricultural land? If not, what is the taxation on this land?