https://www.taxtmi.com/acts?id=3687 Income from the sale of tea grown and manufactured in India is computed as business income, and a specified portion is deemed taxable. An allowance is also made for the cost of replanting bushes that have died or become permanently useless in an already planted area, subject to the area not having been previously abandoned, and any non-includible subsidy is excluded from that cost calculation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 15:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3687 Income from the sale of tea grown and manufactured in India is computed as business income, and a specified portion is deemed taxable. An allowance is also made for the cost of replanting bushes that have died or become permanently useless in an already planted area, subject to the area not having been previously abandoned, and any non-includible subsidy is excluded from that cost calculation. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3687