RURAL AGRICULTURE LAND MEANS FOR TRANSFER OF IMMOVABLE PROPERTY

The provisions of section 194IA are not applicable if a person acquires rural agriculture land in India. For this purpose , the definition of section 2(14) will apply. As per amended provisions as applicable from the assessment year 2014-15
Rural Area means– Any area which is outside the jurisdiction of a municipality or cantonment board having a population of 10,000 or more and also which does not fall within distance (to be measured aerially) given below –

                     

2 kilometres from the local limits of municipality / cantonment board	If the population of the municipality / cantonment board is more than 10,000 but not more than 1 lakh
6 kilometres from the local limits of municipality / cantonment board	If the population of the municipality / cantonment board is more than 1 lakh but not more than 10 lakh
8 kilometres from the local limits of municipality / cantonment board	If the population of the municipality / cantonment board is more than 10 lakh

For the above purpose, population means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year.

If the Transferor is resident of India , provisions of section 194IA are applicable irrespective of the situation of the property, whether situated in India or outside. But this section as stated above is not applicable if the property in question is Rural Agriculture  land as defined above.