Magnetic Induction Tomography (MIT) belongs to the noncontact electromagnetic imaging techniques. This paper focuses on determination of a secondary magnetic field map calculated with the help of the Biot-Savart law around the low-conductivity object. The inclusions of various shapes and different electrical conductivities values and two measurement planes are considered. In each case the objects’ single maximal cell volume with assumed uniform eddy current density has been determined. In order to keep the relative error below 1% the object should be divided in most cases into elements with maximal cell volume equal to 0.244 mm3 for yz − plane, and 0.03 mm3 for xy − plane.