https://www.taxtmi.com/acts?id=53523 Income from specified rubber, coffee and tea sales is computed as business income on a deemed percentage basis, with fixed percentages applied to centrifuged latex and related rubber products, coffee grown and cured, coffee grown, cured, roasted and grounded, and tea grown and manufactured in India. The computation allows an allowance for replanting costs of rubber plants, coffee plants and tea bushes in replacement areas not previously abandoned, but excludes any subsidy not includible in total income. The term curing takes its meaning from the Coffee Act, 1942. en-us Fri, 20 Mar 2026 18:38:45 +0530 Wed, 08 Apr 2026 14:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53523 Income from specified rubber, coffee and tea sales is computed as business income on a deemed percentage basis, with fixed percentages applied to centrifuged latex and related rubber products, coffee grown and cured, coffee grown, cured, roasted and grounded, and tea grown and manufactured in India. The computation allows an allowance for replanting costs of rubber plants, coffee plants and tea bushes in replacement areas not previously abandoned, but excludes any subsidy not includible in total income. The term curing takes its meaning from the Coffee Act, 1942. Act-Rules Income Tax Fri, 20 Mar 2026 18:38:45 +0530 https://www.taxtmi.com/acts?id=53523