Sequence the correct steps to determine agricultural income under Section 10(1):
1. Determine land usage for agricultural purposes.
2. Verify if the land is situated in India.
3. Confirm income is derived from land.
4. Exclude income from non-agricultural sources.
1
3, 1, 2, 4
2
1, 2, 3, 4
3
2, 3, 1, 4
4
3, 2, 1, 4