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

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Union of India - Subsection

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

(i)where tea bushes have been planted on any land not planted at any time with tea bushes or on any land which had been previously abandoned,fifty 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; and

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Union of India - Subsection

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