Actual cost of planting defines deductible planting components and caps, requiring finalisation before claiming the allowance. Section 33A(7) defines Actual Cost of Planting as the aggregate of land preparation, seeds/cuttings and nurseries, planting and replanting, and upkeep for the year of preparation plus the following three years, reduced by amounts met by others, subject to disregarding per-hectare expenditure exceeding specified caps for different area categories; the allowance is a development allowance tied to the finalisation of the multi-year planting process.