Allocation of mixed agricultural-business income: market value of agricultural produce is deducted to determine taxable business income. Where receipts are partly agricultural and partly business, taxable business income is determined by deducting the market value of agricultural produce raised or received as rent-in-kind and used as raw material or whose sale receipts are included in business accounts; no further cultivator or rent-in-kind expenditure may be deducted. Market value is the average price when ordinarily sold raw or after ordinary cultivator processes, or otherwise equals expenses of cultivation plus land revenue or rent and a reasonable profit as found by the Assessing Officer.