Rural agricultural land sold

In case if the rural agricultural land is sold , has it to be shown in ITR under exempt income? If yes, at what value has it to be shown? Sale proceeds or only gain value? If only gain value then indexed value is to be reduced as cost of acquisition?

By rule,

Rural agricultural land is not a capital asset so it's sale is required to be shown under exempt income or completely not shown in ITR?

Kindly please provide guidance.

Thanks.