(1) Income earned by a person from activities related to agriculture shall be classified as income from agriculture.

(2) 40% (forty percent) of the proceeds from the sale of tea and rubber, produced and processed by any person, shall be deemed to be business income and 60% (sixty percent) shall be deemed to be income from agriculture.

(3) Definition of agriculture shall include any kind of horticulture, animal husbandry, aviculture, natural use of land, poultry and fish farms, reptile farms, nurseries, any kind of cultivation on land or in water, egg and milk production, timber, grass and shrubs production, fruit, flower and honey production and seed production.