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[Cites 0, Cited by 0] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(2) in The Income Tax Act, 2025

(2)"agricultural land" means agricultural land in India,––
(a)not being a land situated in any area referred to in section 2(22)(iii), for the purposes of section 393(1) [Table: Sl. No. 3(i)];
(b)
including a land situated in any area referred to in section 2(22)(iii), for the purposes of section 393(1) [Table: Sl. No. 3(iii)];