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Indian Income Tax Rules, 1962   Part II - D   Determination of Income - Special cases   Rule No. Particulars 7   Income which is partially agricultural and partially from business 7A   Income from the manufacture of rubber 7B   Income from the manufacture of coffee 8   Income from the manufacture of tea 8A   Conditions for the grant of development allowance 8B   Guidelines for notification of zero coupon bond 8C   Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 8D   Method for determining amount of expenditure in relation to income not includible in total income 9   Royalties or copyright fees, etc., for literary or artistic work 9A   Deduction in respect of expenditure on production of feature films 9B   Deduction in respect of expenditure on acquisition of distribution rights of feature films 9C   Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation 10   Determination of income in the case of non-residents 10A   Meaning of expressions used in computation of arm's length price 10B   Determination of arm?s length price under section 92C 10C   Most appropriate method 10D   Information and documents to be kept and maintained under section 92D 10E   Report from an accountant to be furnished u/s 92E BACK