Which deduction is allowed while computing income from the sale of coffee grown, cured, roasted, and grounded in India?
Rule 7B prescribes that the income in respect of the sale of coffee grown and cured in India shall be computed as if it were income derived from a normal business. 25% of such income is deemed as business income, and 75% of such income is deemed as agriculture income.

Further, income derived from the sale of coffee grown, cured, roasted, and grounded in India, with or without mixing chicory or other flavouring ingredients, shall be computed as if it were income derived from a normal business. 40% of such income shall be deemed to be income liable to tax, and 60% of such income is treated as agriculture income.