<s>[INST] How to determine the market value of agricultural produce where produce has no market? [/INST] ​​If produce has no market in its raw form or after the application of ordinary marketing process, the market value shall be the aggregate of the following:

​Expenses of cultivation;
Land revenue or rent paid for the area in which it was grown; and
Such amount of profits as the Assessing Officer may find reasonable, having regard to the circumstances of the case.​ </s>