21. - Income derived from farm building situated in the immediate vicinity of an agricultural land (not assessed to land revenue) would be treated as agricultural income if such land is situated in (a) an area at a distance of 3 kms from the local limits of a municipality and has a population of 80,000 as per last census (b) an area within 1.5 kms from the local limits of a municipality and has a population of 12,000 as per last census (c) an area within 2 kms from the local limits of a municipality and has a population of 11,00,000 as per last census (d) an area within 8 kms from the local limits of a municipality and has a population of 10,50,000 as per last census