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[Cites 0, Cited by 0] [Section 8A] [Entire Act]

Union of India - Subsection

Section 8A(a) in Income Tax Rules, 1962

(a)the assessee shall, at least three months before commencing the operations for planting or, as the case may be, replanting tea bushes, give notice of his intention to do so to the Tea Board in writing in Form No. 4: