It query for sale of agriculture land

Kollipara Sundaraiah (B.com) (2963 Points)

15 December 2021  
example:
a person purchase of agriculture land value rs:25 lacs in f.y.18-19 payment through on cash mode.if a person sales of agriculture land rs:30 lacs in f.y.21-22.
question:
1.purchases of agriculture land not show in books and it returns in f.y.18-19.
2.sales of agriculture land value rs:30 lacs show in books and it returns in f.y.21-22.