Certificate of planting/replanting tea bushes confirms planting particulars and notice compliance for tax-related benefits under prescribed rules. The Tea Board certificate documents planting or replanting of tea bushes for income-tax purposes and requires estate identification, hilly area classification, accounting year of land preparation, extent in hectares, commencement dates, and confirmation that written notice of commencement was given to the Tea Board as prescribed; the replanting section additionally records completion date and the form is completed with place, date, seal and Secretary's signature, deleting the inapplicable part where necessary.