Agricultural income: processed tea may be agricultural produce, but income computation follows income tax rules allocating business and agricultural portions. The Circular clarifies that the Supreme Court's ruling that processed tea leaves remain agricultural produce for sales tax purposes does not affect the Income tax Act's statutory scheme: the constitutional restriction tying the definition of agricultural income to the income tax enactments limits State competence, and income from tea grown and manufactured by the seller in India must continue to be computed under the Income tax Rules, allocating a portion as business income and the balance as agricultural income.