<s>[INST] What is the provision of Rule 8 of the Income-tax Rules, 1962? [/INST] ​Rule 8 prescribes that the income in respect of the business of growing tea leaves and manufacturing tea is computed as if it were derived from normal business after making all permissible deductions. 40% of such income is deemed as business income, and 60% of such income is deemed as agriculture income.​ </s>