Clarification regarding the meaning of the expression the produce of animal husbandry used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962

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....8/2006, dated 6-10-2006 1. Reference is invited to the clarification issued vide Circular No. 4/2006, dated 29th March, 2006 on the above subject. Vide this circular, it was clarified that the expression the produce of animal husbandry used under rule 6DD(f)(ii) would include livestock and meat and in a case where payment exceeding rupees twenty thousand is made to a producer of the products of a....

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....ation of the issue is of the view that any person, by whatever name called, who buys animals from the farmers, slaughters them and then sells the raw meat carcasses to the meat processing factories or to the traders/retail outlets would be considered as producer of livestock and meat. 4. The benefit of rule 6DD of the Income-tax Rules, 1952 shall be available to the person referred to at para 3 a....