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of <h1>Revised Form for Tea Estates: Section 33A Now Covers Planting/Replanting on Unused Land and Development Allowances</h1> The a form related to section 33A of the Income Tax Act concerning the planting and replanting of tea bushes. It includes details for tea estates planting on previously unused or abandoned land and replanting to replace dead or permanently useless bushes. The form requires information such as the name of the tea estate, whether it is in a hilly area, the year of land preparation, the extent of land, actual planting or replanting costs, and development allowances. The form was revised by Notification No. 83/2021, removing certain sections.
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