FORM NO. 5  

[See rule 8A(d)]  

Certificate of planting/ replanting tea bushes

 TEA BOARD

  Certificate No. ..............  

 

This is to certify that ......................................... [name of the assessee] has :  
(a) planted tea bushes on land not planted at any time with tea bushes, or on land which had been previously abandoned;  
(b) replanted tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted.
Necessary particulars are given hereunder :  
+1. Particulars of planting referred to in (a) above :  
Sl.No. Name of tea estate planting is done 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" u/s 33A(8) of the Income tax Act;and,if,so,specify the area "Previous year", that is the accounting year of the assessee in which the land was prepared for planting   Extent of land in hectares on which planting is done     Date on which planting  operations were commenced Whether notice of commencement of planting operations had been given in writing to the Tea Board within the period specified in rule 8A(a)
1   2     3  4   5   6   7 
   

 

 

          
                                                                                                                                                                         +2. Particulars of replanting referred to in (b) above :
Sl.No. Name of the tea estate where  replanting is done Whether the tea estate referred to in col. 2 is situated inan area declared by the Central Board of Direct Taxes to be a hilly "hilly area" u/s 33A(8) of the Income-tax Act;and,if so,specify the area "Previous year",that is the   accounting year of the assessee in which the land was prepared for  replanting  Extent of land in hectares on which replanting is done  Date on which the replanting operations were commenced  

 

  Whether notice of commencement of replanting operations had been given in writing to the Tea Board within the period specified in rule 8A(a)    Date on which replanting operations were completed 
 1  2  3  4   5 6    7 8
             
     
Place ...................................

                             (Seal)                                                                                              Secretary, 

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

                                                                                                               Tea Board 

+  Delete if either (a) or is not applicable.

                                                       

                                                                          

 Check List

1.This certificate is to be obtained from the Tea Board and filed along with the return of income for the year for which the deduction is 
   claimed.
2.No deduction under section 33A can be claimed where the planting has been completed on or after 1-4-1990.

 

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