Development allowance for tea planting permits a delayed deduction tied to defined planting costs and carry forward limits. A development allowance for tea planting permits a deduction in the third succeeding previous year equal to specified percentages of the actual cost of planting (defined to include land preparation, seeds/cuttings/nurseries, planting/replanting and upkeep for the preparatory year and three successive years), subject to per-hectare caps and reduction for third party funding; insufficiency of income leads to carry-forward of unused allowance for up to eight assessment years, while compliance requires prescribed particulars and creation of a reserve funded by 75% of the allowance with restricted permitted uses.