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<h1>Development Allowance for Tea Planting: Notify Tea Board 3 Months Prior, Submit Required Forms Under Rule 8A</h1> The conditions for granting a development allowance under Rule 8A of the Income Tax Rules, 1962, require the assessee to notify the Tea Board in writing at least three months before starting tea planting or replanting operations, using Form No. 4. If operations began before January 1, 1968, notification by February 1, 1968, suffices. The assessee must allow the Tea Board or its authorized agents to inspect the planting area and provide requested information and documents. Additionally, the assessee must submit a certificate from the Tea Board in Form No. 5 and a statement in Form No. 5A with their income return for the relevant year.