Tax on plantation crop

basic conditions for treating income as agriculture income.
1. Income should be dervived from land situated in India.
2. Basic operations (tilling ,ploughing any activity before germentation and subsequent operations (after germentation) have been carried out on land.
3. human skill and labour has been applied on such land to get produce.
4. any process carried out to make produce fit for market(if done).which do not alter essential characteristic of produce.
5.then sale of produce will be treated as agriculture income.
6. it is not material type of product you produce