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<h1>Tea Board Certifies Tea Bush Planting/Replanting; Requires Estate Details and Compliance with Income Tax Act</h1> The document is a certificate for planting or replanting tea bushes issued by the Tea Board. It certifies that an assessee has either planted tea bushes on previously unused or abandoned land or replanted them on land where bushes have died. The certificate requires specific details, such as the name of the tea estate, whether it is in a hilly area as per the Income Tax Act, the accounting year, land extent, and dates of planting or replanting operations. It also verifies if the Tea Board was notified about the commencement of operations within the specified period.