While determining the poverty line in India, a minimum level of food requirement, clothing, footwear, fuel and light, educational and medical requirement etc. are determined for subsistence. These physical quantities are multiplied by their prices in rupees.
The present formula for food requirement while estimating the poverty line is based on the desired calorie requirement.
The accepted average calorie requirement in India is 2400 calories per person per day in rural areas and 2100 calories per person per day in urban areas.
A person is not declared poor if he does not possess land. However, if he has land, he will be automatically excluded from the poverty line.
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From @avinash1990