FORM NO. 5A
[See rule 8A(d)] Statement of particulars for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted
1. Name of assessee
Assessment year
* 2. Particulars of planting referred to in (a) above:
SI. No.
Name of tea estate where planting was done
Whether situated in a “hilly area", if so, specify the area
“Previous year" in which land was prepared for planting
Extent of land (in hectares) on which planting was done
“Actual cost of planting"
Development allowance admissible @ 50%
Deduction claimed in respect of 2nd/4th previous year
Development allowance reserve created
1
2
3
4
5
6
7
8
9
* 3. Particulars of replanting referred to in (b) above
SI.
No.
Name of tea estate where replanting was done
Whether situated in a “hilly area", if so, specify the area
“Previous year" in which land was prepared for replanting
Extent of land (in hectares) on which replanting was done
“Actual cost of replanting"
Development allowance admissible @ 30%
Deduction claimed in respect of 2nd/4th previous year
