Tax exemption for Tea Board replantation subsidy schemes takes effect from their notified dates. Specification under the Income-tax Act identifying three versions of the Tea Board Replantation Subsidy Scheme as specified for tax-exempt treatment under clause (30), with the Central Government notifying the commencement dates for each listed scheme; the notification thus administratively designates beneficiaries of those schemes to be treated according to the declared tax-exemption status from the dates set out in the Table.