Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
income from manufacture of rubber and Rule 7-B from manufacture of coffee.Also refer section 2(2)/2(12)(c) and Part
namely:-- (i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation; (b) any building owned or occupied ... revenue out of, agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation: Provided that the building
forest land or portion thereof for- (a) the cultivation of tea, coffee, spices, rubber, palms, oil-bearing plants, horticultural crops or medicinal plants
cotton ginning, cotton or jute pressing, decortication of groundnuts, the manufacture of coffee, indigo, lac, rubber, sugar (including gur ) or tea or any manufacturing process ... process of blending, packing or repacking of tea or coffee; or (b) in such other manufacturing process as the Central Government may, by notification
plantations of tea (other than tea plantations in the State of Assam), coffee, rubber, cardamom and pepper, covered by the notification of the Government ... Inserted by S.R.O. 3565, dated 31.10.1957.] (viii) [ as respects coffee curing establishments covered by the notification of the Government of India
inserted, namely:- '(29A) any income accruing or arising to- (a) the Coffee Board constituted under section 4 of the Coffee
dated 23.10.1967.] ; (kkk) [ "seasonal establishment" means a plantation of tea, coffee, rubber, cardamom or pepper, [a coffee curing establishment] [Substituted
which is being prepared for the production of, or actually produces, tea, coffee, pepper, rubber, cardamom, cinchona or such other products as the State Government
Section 33AB in The Income Tax Act, 1961
33AB. Tea development account, coffee development account and rubber development account.
(1) [Where an assessee carrying ... Section 32-AB (w.e.f. 1.4.1991).] [growing and manufacturing tea or coffee or rubber] [ Substituted by Act 32 of 2003, Section 16, for " growing