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Conditions for the grant of development allowance. — The other conditions referred to in clause (iii) of sub-section (3) of section 33A shall be the following, namely:—
(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:
Provided that in a case where such operations have commenced before the [1st day of January, 1968], this condition shall be deemed to have been fulfilled if notice of such commencement is given by the assessee before the [1st day of February, 1968];
(b) the assessee shall afford the Tea Board or such other person or agency as may be authorised in writing by the Tea Board in this behalf, every reasonable facility to enter upon and inspect the area under planting or, as the case may be, replanting;
(c) the assessee shall furnish to the Tea Board such particulars, documents or statements, in relation to the planting or replanting of tea, as the Tea Board may require him to furnish;
(d) the assessee shall furnish to the [Assessing Officer], along with his return of income for the previous year for which the deduction is claimed, a certificate from the Tea Board in Form No. 5 [and a state-ment of particulars in Form No. 5A].
Explanation : For the purposes of this rule, “Tea Board” means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953).
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