FORM NO. 4  
[See rule 8A(a)]  
Notice of commencement of planting/replanting tea bushes

                        

 

To  
The Secretary,  
Tea Board,  
14, Brabourne Road,
Calcutta   
Sir,  
This is to give notice under rule 8A(a) of the Income-tax Rules, 1962, that I/we/the company ................................................... [name of the 
assessee] propose(s) :  
(a) to plant tea bushes on land not planted at any time with tea bushes, or on land which had been previously abandoned;
(b) to replant tea bushes in replacement of the tea bushes that   have died or become permanently useless on any land already planted  

as per details given hereunder :  

            

1. Particulars of planting referred to in (a) above :  
Sl. No. Name of the tea estate where  planting  operations  are proposed to be  commenced Whether the tea estate  referred to in col. 2 is situated in an area  declared by the Central  Board of Direct Taxes to be a 'hilly area' under  section 33A(8) of the  Income-tax Act; and, if  so, specify the area Extent of land in hectares on  which planting operations are  proposed to be carried out     Date on which  planting operations are proposed to be commenced  
  1  2      3   4  5  
   
   

  

2. Particulars of replanting referred to in (b) above :  
Sl. No. Name of the tea estate where replanting  operations  are proposed to be  commenced

 

 Whether the tea estate  referred to in col. 2 is situated in an area  declared by the Central  Board of Direct Taxes to be a 'hilly area' under  section 33A(8) of the  Income-tax Act; and, if  so, specify the area Extent of land in hectares on  which replanting operations are  proposed to be carried out     Date on which  replanting operations are proposed to be commenced  
1 2 3 4 5

Place .....................................

Yours faithfully,  

Date ................................

..........................................................................

  


Check List

1. Notice to the Tea Board is to be given 3 months before the commencement of planting or replanting of tea bushes.

2. As per the proviso to sub-section (1) of section 33A no deduction can be claimed under this section where the planting has  been completed on or after 1.4.1990.