Tax treatment of rubber manufacture: a portion of manufacturing income deemed business income; replacement planting costs allowed. Income from sale of specified rubber products manufactured or processed from field latex or coagulum of rubber plants grown by the seller in India is to be computed as business income, with thirty-five per cent of such income deemed taxable. An allowance is made for replacement planting costs in an area not previously abandoned, and no deduction is permitted for subsidies that are not includible in total income when determining that cost.