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<h1>Filing Relief for Coffee Growers: Section 139 & Rule 7B Clarify Tax Return Requirements Based on Income Thresholds.</h1> The circular clarifies the filing requirements for coffee growers under Section 139 of the Income-tax Act, 1961, and Rule 7B of the Income-tax Rules, 1962. It states that individuals deriving income from growing and curing coffee, with or without additives, are not required to file a return if their income is Rs. 2 lakh or less, as only 25% of such income is taxable. For those involved in growing, curing, roasting, and grounding, with or without additives, the threshold is Rs. 1,25,000, with 40% of the income being taxable. This clarification aims to provide relief to coffee growers.