Examples of Income which are Not considered Agricultural Income

• Income from Sale of Land is Capital Gain Income and not Agricultural Income
• Income from use of building/house attached to land for any business or profession or letting for use as business or profession
• Income from performing only subsequent operations is not agricultural income
• Commission earned by broker from selling Agricultural produce is not agricultural income
• Dividend received by shareholder from a company carrying agricultural  operations is not agricultural income.
• Interest received on late receipt of Rent is not Agrcultural income

Taxability

All the above do not fall under definition of Agricultural Income 

and hence cannot claim exemption which is available for Agricultural Income

Hence all these incomes are TAXABLE