Allocation between business and agricultural income for processed coffee clarified; a larger portion of roasted and grounded coffee treated as taxable business income. Income from sale of coffee grown and cured in India is computed as if from a normal business with 25% deemed business income and 75% deemed agricultural income. For coffee grown, cured, roasted and grounded in India (with or without chicory or flavouring), income is computed as if from a normal business with 40% deemed taxable business income and 60% deemed agricultural income.