https://www.taxtmi.com/acts?id=3688 Conditions for grant of development allowance in respect of planting or replanting tea bushes require advance written notice to the Tea Board in Form No. 4, reasonable access for inspection, furnishing of required particulars, documents or statements, and filing with the return of income a Tea Board certificate in Form No. 5 and a statement of particulars in Form No. 5A. Tea Board means the board established under the Tea Act, 1953. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 15:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3688 Conditions for grant of development allowance in respect of planting or replanting tea bushes require advance written notice to the Tea Board in Form No. 4, reasonable access for inspection, furnishing of required particulars, documents or statements, and filing with the return of income a Tea Board certificate in Form No. 5 and a statement of particulars in Form No. 5A. Tea Board means the board established under the Tea Act, 1953. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3688