Any assessee carrying on business of growing and manufacturing rubber, coffee, cardamom or other commodities notified by Central Govt.
Nature of Income
Subsidy received from concerned Board
Entire amount so received
Subsidy is received for re-plantation or replacement of respective commodity bushes or for rejuvenation or consolidation of area used for cultivation of such commodity under scheme notified by government.
The assessee shall furnish certificate of subsidy so received to the income tax officer along with return of income