Which of the following is not agricultural income under the Income-tax Act, 2025?

Income from a poultry farm is not agricultural income, even when the farm is on agricultural land, because rearing poultry involves no basic operations of cultivating the soil. Agricultural income, which is exempt under the Income-tax Act, 2025, covers income from land in India used for agriculture, including a process the cultivator applies to make the produce fit for the market. So growing paddy, wheat and flowers, growing tea leaves, and growing tobacco and drying it before sale all yield agricultural income.