Agricultural income

Show the same gross receipts u/s 44AD


provide 8% of gross receipts as profit.

Even if you furnish all receipts and payment details, 25% or 40%, as the case may be, is chargeable as business income under rule 7B of income tax rules

Income from Growing and Manufacturing of Coffee [Rule 7B]

Income derived from the sale of coffee grown and cured by the seller in India, shall be computed as if it were income derived from business, and 25% of such income shall be deemed to be income liable to tax.

Income derived from the sale of coffee grown, cured, roasted and grounded by the seller in India, with or without mixing chicory or other flavouring ingredients shall be computed as if it were income derived from business, and 40% of such income shall be deemed to be income liable to tax.

Not only coffee,  assessee is growing pepper, Arecanut .. Here crops are sold as is condition without processing..