Income-tax exemption expanded to include rejuvenation or consolidation of areas used for tea cultivation under amended clause. Amendment inserts additional qualifying language into section 10, clause (30) of the Income-tax Act to extend the clause's application to works undertaken ... Summary
Income-tax exemption expanded to include rejuvenation or consolidation of areas used for tea cultivation under amended clause.
Amendment inserts additional qualifying language into section 10, clause (30) of the Income-tax Act to extend the clause's application to works undertaken "for rejuvenation or consolidation of areas used for cultivation of tea", by inserting that phrase after the words "tea bushes".
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