Section 33AB in The Income Tax Act, 1961
33AB. Tea development account, coffee development account and rubber development account.
(1) [Where an assessee carrying ... business of ] [Substituted by Act 12 of 1990, Section 10, for Section 32-AB (w.e.f. 1.4.1991).] [growing and manufacturing tea or coffee
provisions of this Chapter, other than those mentioned under section 115BA and section 115BAB, the income-tax payable in respect of the total income ... provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA
other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB] [Substituted 'subject to the other provisions of this Chapter ... provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section 33AB or section
them in clause (a) and clause (b) of sub-section (6) of section 80-ID; (b) the company is not engaged in any business other ... provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA
Section 15 in Finance Act, 2020
15. Amendment of section 33AB.
- In section 33AB of the Income-tax Act, in sub-section
Corporation" means a Financial Corporation established under section 3 or 3A or an institution notified under section 46 of the State Financial Corporations ... Section 28 , Section 29 , Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC , Section 32AD , Section 33 , Section 33A , Section 33AB , Section
under clause (i) of sub-section (5), in the event of failure to satisfy the conditions contained in sub-section (2), it shall become invalid ... section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA
contained in sub-section (2) are satisfied:
Provided that where the person fails to satisfy the conditions contained in sub-section (2) in computing ... provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA
Section 48 in The Income Tax Act, 2025
48. Tea development account, coffee development account and rubber development account. (1) Where an assessee is carrying ... accordance with the provisions of the said Schedule. [ Similar to Section 33AB from The Income Tax Act, 1961. Read with Schedule IX - Also Refer
Section 5AC in Income Tax Rules, 1962
5AC. Report of audit of accounts to be furnished under section 33AB(2).
- The report of audit ... assessee, which is required to be furnished under sub-section (2) of section 33AB shall be in Form
