Forfeiture of advance money

Forfeiture of advance money against capital asset is now treated as income U/s 56(2)(ix) w.e.f. A.Y. 2015-16. But if any advance money is forfeited against any rural agricultural land then it cannot be treated as income U/s 56(2)(ix) because rural agricultural land is not a capital asset.
(urban agricultural land is a capital asset but rural agricultural land is not a capital asset).