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        Case ID :
        Income Tax

        Income-tax (Third Amendment) Rules, 2002 - 052/2002 - Income Tax Act, 1961

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        Taxation of latex sale income: processed field-latex sales treated as business income and a portion deemed taxable. Income from sale of centrifuged latex, cenex, latex-based crepes, brown crepes and technically specified block rubbers manufactured or processed from field latex or coagulum from rubber plants grown by the seller in India shall be computed as business income, and a specified portion of such income shall be deemed to be income liable to tax.
                      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.

                            Taxation of latex sale income: processed field-latex sales treated as business income and a portion deemed taxable.

                            Income from sale of centrifuged latex, cenex, latex-based crepes, brown crepes and technically specified block rubbers manufactured or processed from field latex or coagulum from rubber plants grown by the seller in India shall be computed as business income, and a specified portion of such income shall be deemed to be income liable to tax.


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