https://www.taxtmi.com/circulars?id=10176 Section 33A's development allowance, though framed for land "owned" by the assessee engaged in tea cultivation, is to be administratively extended to lessees of tea garden land; Income-tax Officers must be instructed to allow the allowance to qualifying lessee-occupiers. en-us Wed, 10 Apr 1974 00:00:00 +0530 Sat, 11 Jun 2011 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10176 Section 33A's development allowance, though framed for land "owned" by the assessee engaged in tea cultivation, is to be administratively extended to lessees of tea garden land; Income-tax Officers must be instructed to allow the allowance to qualifying lessee-occupiers. Circulars Income Tax Wed, 10 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10176