Circular No. 608-Income tax dated 25-7-1991

 Valuation of agricultural land comprised in tea, coffee, rubber and cardamom – Guidelines therefor

 1. Circular No. 357 dated 26-3-1983 prescribing guidelines for valuation of land comprised in coffee plantation, was made ap­plicable only to the Karnataka Charge.

2. The scope of this circular has since been reviewed and it is decided that the procedure laid down for the valuation of coffee plantations will apply in respect of coffee plantations all over country.

Circular: No. 608, dated 25-7-1991.