Karnataka Land Reforms Act 1961, Section 79A -- Annual Income

My grandfather who is a retired professor, presently getting a pension of around 2.6 Lakh per annum owns an irrigated farm land in Baglkot, Karnataka. In November 2014 he purchased small piece of farm land around Hubli, Karnataka. We are facing with issue regarding Karnataka Land Reforms Act 1961, Section 79A, as per which the non-agricultural income of a purchaser who must be an agriculturist should not exceed Rs 2 Lakhs per year. Corespondingly our concerned revenue inspector is asking us to submit average annual income (average of five years) which must be within 2 Lakh per annum. 1. My question is whether we should include present financial year ie. 2014-2015 (land is purchased in this financial year ie. Nov 2014) while calculating average annual income for five year or not???? 2. If yes, whether we should include the present financial year 2014-2015 completely till march 2015 or only till the point of purchase ie. Nov 2014. The problem is, if we include present financial year 2014-2015 completely in the calculation of five year average annual income, then its crossing 2 Lakh threshold by 4000. Please guide us. Thanks in advance.