Notice of commencement of tea planting: submit estate, hilly area status, land extent and start date to Tea Board. Assessees or companies must notify the Tea Board under rule 8A(a) of the Income-tax Rules, 1962, when proposing to plant tea bushes on land not previously planted or abandoned, or to replant bushes replacing those dead or permanently useless. The notice (Form No. 4) requires for each estate: estate name, whether the estate is in a hilly area as defined for section 33A(8), extent of land in hectares, and proposed commencement date, and must be signed, dated and submitted to the Tea Board Secretary.