Filing requirement for coffee growers: taxable portion computed at 25% or 40% of coffee income decides return obligation. An individual coffee grower need not file a return if the aggregate of the prescribed taxable fraction of coffee receipts (25% for growing and curing; 40% for growing, curing, roasting and grounding, with or without mixing) plus other taxable income is equal to or less than the basic exemption (first-slab) applicable to that individual in the relevant assessment year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing requirement for coffee growers: taxable portion computed at 25% or 40% of coffee income decides return obligation.
An individual coffee grower need not file a return if the aggregate of the prescribed taxable fraction of coffee receipts (25% for growing and curing; 40% for growing, curing, roasting and grounding, with or without mixing) plus other taxable income is equal to or less than the basic exemption (first-slab) applicable to that individual in the relevant assessment year.
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