According to Section 2 (1 A) agriculture income means - income which includes the following:
(i) any rent or revenue
derived from land which is situated in India and used for agricultural
purposes;
(ii) any income derived from
such land by agriculture or from processing of agricultural produce to make it
fit for the market;
(iii) any
income from farm building situated on or in the immediate vicinity of
agricultural land and used as (a)
dwelling house; (b) store house; or (c) other out building. Further such land
should be assessed to land revenue or a local rate. However, if it is not
assessed to land revenue or local rate then such land should be situated
outside urban area.