http://www.iedubook.com/subject/ca-ipcc--income-tax-video-tutorials-26~


Agricultural land in India which is not situated in any area —

Which is within jurisdiction of a municipality or a cantonment board which has a population of 10,000 or more according to the last preceding census published before 1st day of PY; or

Within 8 kms from local limits of any municipality or cantonment board referred to in item (a), as the Central Government may, specify in this behalf by notification in the Official Gazette