Section 33A(1)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 33A(1)(ii) in The Income Tax Act, 1961

(ii)where tea bushes are planted in replacement of tea bushes that have died or have become permanently useless on any land already planted, [thirty per cent.] [Substituted by Act 13 of 1966, Section 8, for certain words (w.e.f. 1.4.1966).] of the actual cost of planting, shall, subject to the provisions of this section, [be allowed as a deduction in the manner specified hereunder, namely:- [Substituted by Act 13 of 1966, Section 8, for certain words (w.e.f. 1.4.1966).]

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Union of India - Subsection

Section 33A(1)(ii) in The Income Tax Act, 1961