Schedule IX — Deduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession”: its source in the Income-tax Act, 1961

Schedule IX (Deduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession”) of the Income-tax Act, 2025 corresponds to Section 33AB (Tea development account, coffee development account and rubber development account) of the Income-tax Act, 1961 as per the official CBDT correspondence.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.