Income from manufacture of rubber, coffee and tea

The percentages (sub-rule 1).

Income from sale of	Percentage deemed liable to tax
Centrifuged latex, cenex, latex-based crepes, brown crepes or technically specified block rubbers made from field latex or coagulum from rubber plants the seller grew in India	35%
Coffee grown and cured by the seller in India	25%
Coffee grown, cured, roasted and ground by the seller in India, with or without chicory or other flavouring	40%
Tea grown and manufactured by the seller in India	40%

Replanting and subsidies (sub-rules 2 and 3). An allowance is made for the cost of planting rubber plants, coffee plants and tea bushes in replacement of those that have died or become permanently useless in an area already planted, if the area has not previously been abandoned. In arriving at that cost, no deduction is made for a subsidy not includible in total income under the provision in Schedule III [Table: Sl. No. 21].

Definition (sub-rule 4). "Curing" is as in section 3(d) of the Coffee Act, 1942.