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<h1>Coffee Growers' Tax Filing Exemptions Explained for 2006-07 u/r 7B of Income Tax Rules, 1962.</h1> The circular clarifies the filing requirements for individual coffee growers under Rule 7B of the Income Tax Rules, 1962. For the Assessment Year 2006-07, individuals deriving income from growing and curing coffee need not file a return if 25% of their coffee income plus other taxable income is within the exemption limit set by the Finance Act. Similarly, those involved in growing, curing, roasting, and grounding coffee, with or without chicory, are exempt if 40% of their income plus other taxable income is within the exemption limit. Specific examples illustrate scenarios where filing is not required.