<s>[INST] Which deduction is allowed while computing income from the sale of the produce of rubber plants? [/INST] ​​​While computing such income, the assessee is entitled to claim the deduction in respect of the cost of planting rubber 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.

However, in determining such cost, no deduction shall be allowed in respect of the amount of any subsidy which is received from or through the Rubber Board constituted under​ Section 4 of the Rubber Act, 1947.​ </s>