(2)It extends to the whole of [India] [Refer Rules 7 and 8 which provide for computation of income which is partially agricultural and partially from business. Further, Rule 7-A which provides for computation of income from manufacture of rubber and Rule 7-B from manufacture of coffee.Also refer section 2(2)/2(12)(c) and Part IV of the First Schedule of the Finance (No. 2) Act, 2004 (23 of 2004), for rule for computation of net agricultural income for the assessment year 2004-2005.].
