1. Rule 7—General Rule [Applicable to all except Tea, Coffee and Rubber]
2. Meaning of ‘Market Value’ [Rule 7(2)].
4. Rule 7B—Growing and manufacturing of coffee in India
a. Case [ I ] . If coffee is grown and cured by seller [Rule 7B(I)]
b. Case [ II ] If coffee is grown, cured, roasted and grinded by the seller with or without mixing chicory or other flavouring ingredients, [Rule 7B(IA)]
5. Rule 8—Growing and manufacturing of Tea in India
TABLE - PARTLY AGRICULTURAL AND PARTLY BUSINESS INCOME
8. Assessment of Agricultural Incomes
What to Integrate?
When to Integrate?
When not to Integrate?
How to Integrate?