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Rule7B
The Income-tax Rules, 1962

Income from the manufacture of coffee

In force From 01 Apr 1962 Act S.O. 969 of 1962 As on 16 Oct 2026

Act S.O. 969 of 1962 Ministry Finance Enacted 26 Mar 1962 In force 01 Apr 1962

Rule 7B of the Income-tax Rules, 1962 deals with income from the manufacture of coffee. Income derived from the sale of coffee grown and cured by the seller in India shall be computed as if it were income derived from business, and twenty-five per cent of such income shall be deemed to be income liable to tax. The Act came into force on 01 Apr 1962.

(1) Income derived from the sale of coffee grown and cured by the seller in India shall be computed as if it were income derived from business, and twenty-five per cent of such income shall be deemed to be income liable to tax. (1A) Income derived from the sale of coffee grown, cured, roasted and grounded by the seller in India, with or without mixing chicory or other flavouring ingredients, shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. Explanation.—For the purposes of sub-rules (1) and (1A) "curing" shall have the same meaning as assigned to it in clause (d) of section 3 of the Coffee Act, 1942 (7 of 1942).

(2) In computing the incomes referred to in sub-rules (1) and (1A), an allowance shall be made in respect of the cost of planting coffee plants in replacement of plants that have died or become permanently useless in an area already planted, if such area has not previously been abandoned, and for the purpose of determining such cost, no deduction shall be made in respect of the amount of any subsidy which, under the provisions of clause (31) of section 10, is not includible in the total income.

Rule 7B, The Income-tax Rules, 1962 (Act S.O. 969 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Coffee Act s. 3 Definitions
  2. Income-tax Act s. 10 Incomes not included in total income

Questions about Rule 7B

What does Rule 7B of the Income-tax Rules deal with?

Rule 7B of the Income-tax Rules is headed "Income from the manufacture of coffee". Income derived from the sale of coffee grown and cured by the seller in India shall be computed as if it were income derived from business, and twenty-five per cent of such income shall be deemed to be income liable to tax.

How do I find court cases under Rule 7B of the Income-tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Rules 1962 7B, rule 7B Income Tax Rules 1962, rule 7B of the Income-tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 7B of the Income-tax Rules, and has it changed?

Its own text turns on Coffee Act 3 (Definitions), Income-tax Act 10 (Incomes not included in total income), so none of them can safely be read on its own.

When did Rule 7B of the Income-tax Rules come into force?

Rule 7B of the Income-tax Rules, cited as Income Tax Rules 1962 7B, came into force on 01 Apr 1962, having been enacted on 26 Mar 1962. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF the Income Tax Department publishes on incometaxindia.gov.in. That document is typeset, not scanned, so the text here is the Department's own characters and not a reading of an image. India Code carries no copy of these Rules. This page is not a substitute for legal advice.