Form No. 05A - Statement of particulars for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless, on (Omitted)
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Development allowance for tea planting and replanting requires a prescribed statement of particulars and reserve creation for allowance claims. Form No. 5A requires assessees to furnish particulars for planting and replanting of tea bushes: estate name, hilly area status, previous year of land preparation, extent in hectares, actual cost, admissible development allowance, deduction claimed in the earlier specified year, and development allowance reserve created; the form concludes with place, date and signature and allows deletion of inapplicable entries.
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Development allowance for tea planting and replanting requires a prescribed statement of particulars and reserve creation for allowance claims.
Form No. 5A requires assessees to furnish particulars for planting and replanting of tea bushes: estate name, hilly area status, previous year of land preparation, extent in hectares, actual cost, admissible development allowance, deduction claimed in the earlier specified year, and development allowance reserve created; the form concludes with place, date and signature and allows deletion of inapplicable entries.
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