Capital gain tax

From the facts given in your Query, it appears-

1. you are actually using the land for agricultural purposes;

2. You actually continue to do cultivation in the plot.

3. In the Revenue records, you have changed its character, into non-agricultural land.

If it is shown in the revenue records and in the Sale Deed about to be executed & registered, as Non-Agricultural, the I.T.authorities will consider it as only agricultural land.

On the other hand, if you can forcefully prove as a fact that it has all along been, and is being used  used  only for agricultural purposes, andit has never been used for any non-agricultural purposes, you will get the benefit at least in the appellate stage.

Dear Sir,

                 IF You converted your Agriculture land into Non Agri-Culture Land It meas you paid All Stam Duety and an procedural fee to revrnue office, now you are land is not use for any Agricultural cultivation or use it mean you have to pay Gram-Panchayat Tax or If land is in Nager Parisad Area you have to pay N.P. Tax for your convinient now if you use As Agricultural activity you are not liable to claim into Income tax under Agriculture land Income because now it is Non Agricultural Land & You Have to pay Capital Gain As per Cost Index .......

The Revenue records have persuasive force. But if the seller had in fact  used the land for agricultural purposes, and it can be proved, the seller has a strong case to claim that the land was in fact agricultural.

Change of Revenue Record  indicates you are not using the land for Agricultural purposes.  Therefore you cann't claim any Exemption while buying another agricurture land.  Plan for a Capital gain tax