Sale/Receipt from agricultural land in India. Does it attracts capital gain /tax under Income tax act ?Please

Agriculture land in India, not being land which is situated within the local limits of any municipality, notified area committee, town committee or a cantonment board and which has population of not less than 10,000 or which is situated in any area up to a distance of 8 KM from such limits or up to such distance from such limits as specified in notification No.10(E) dated 06-01-1994, do not come under the purview of capital et. Hence, it is totally exempted (subject to above conditions)