Tea, coffee and rubber business deduction rules cover deposits, audit compliance, restricted withdrawals, and taxation of misused amounts.

Deduction is available to assessees engaged in growing and manufacturing tea, coffee or rubber in India for deposits made in the prescribed special account or deposit account, limited to the lower of the deposited amount or 40% of business profits before the deduction. The allowance is subject to audit, timely filing of the prescribed report, and deposit within the specified time, and it is taken before set-off of brought forward losses. Withdrawals, misutilisation, unspent amounts, and early sale or transfer of scheme-funded assets attract taxation under the prescribed scheme rules, with stated exceptions for specified transfers and qualifying restructuring events.

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