Which one of the following is agricultural income under the Income Tax Act, 1961 ?

• A. Interest on arrears of rent in respect of agricultural land.
• B. Interest received by a money-lender in the form of agricultural produce.
• C. Income from sale of trees of forest which are of spontaneous growth and in relation to which forestry operations alone are performed.
• D. Interest on capital received by a partner from the firm engaged in agricultural operations