<s>[INST] What is the provision of Rule 7A of the Income-tax Rules, 1962? [/INST] ​​Rule 7A prescribes that the income derived from the sale of the following produce of rubber plants grown in India shall be computed as if it were income derived from normal business:

​Centrifuged latex;
Cenex;
Latex based crepes (such as pale latex crepe);
Brown crepes (such as estate brown crepe, re-milled crepe, smoked blanket crepe, or flat bark crepe);
Technically specified block rubbers manufactured or processed from field latex;
Coagulum obtained from rubber plants.
35% of such income shall be deemed to be income liable to tax, and 65% of such income is treated as agriculture income.​

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