Tax liabilities on sale of agriculture land

Income Tax Act 1961 Income from Capital Gains
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Hi Team,

I am a salaried person and own ancestral land (in remote Village).

recently i sold 1 acers of land for 12.5 lks and leased some for the same amount for 30 years lease.

my question is

  1. Sale - Sale of land comes under exempt income however i have to show while filling the return.
  2. Lease - 30 years lease, i should show all agriculture income in one shot or can i divide the amount and show for 30 years.

Thanks,