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        Income Tax

        Rule 8A - Conditions for the grant of development allowance

        Income-tax Rules, 1962
        Part D
        Special cases

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        Development allowance for tea planting requires prior notice, inspection access, required disclosures, and Tea Board certification. Conditions for grant of development allowance in respect of planting or replanting tea bushes require advance written notice to the Tea Board in Form No. 4, reasonable access for inspection, furnishing of required particulars, documents or statements, and filing with the return of income a Tea Board certificate in Form No. 5 and a statement of particulars in Form No. 5A. Tea Board means the board established under the Tea Act, 1953.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Development allowance for tea planting requires prior notice, inspection access, required disclosures, and Tea Board certification.

                        Conditions for grant of development allowance in respect of planting or replanting tea bushes require advance written notice to the Tea Board in Form No. 4, reasonable access for inspection, furnishing of required particulars, documents or statements, and filing with the return of income a Tea Board certificate in Form No. 5 and a statement of particulars in Form No. 5A. Tea Board means the board established under the Tea Act, 1953.


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