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    <title>Filing of Return of Income by the Coffee growers being individuals covered by Rule 7B of the Income tax Rules, 1962 - Clarification regarding</title>
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    <description>An individual coffee grower need not file a return if the aggregate of the prescribed taxable fraction of coffee receipts (25% for growing and curing; 40% for growing, curing, roasting and grounding, with or without mixing) plus other taxable income is equal to or less than the basic exemption (first-slab) applicable to that individual in the relevant assessment year.</description>
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      <description>An individual coffee grower need not file a return if the aggregate of the prescribed taxable fraction of coffee receipts (25% for growing and curing; 40% for growing, curing, roasting and grounding, with or without mixing) plus other taxable income is equal to or less than the basic exemption (first-slab) applicable to that individual in the relevant assessment year.</description>
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