Form 5, Download Income Tax Form 5 in PDF Format

FORM NO. 5: Certificate of Planting/Replanting Tea Bushes. FORM NO. 5: Certificate is to be obtained from the Tea Board and filed along with the return of income the year for which the deduction is claimed.

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).

FORM NO. 5

[See rule 8A (d)]

Certificate of planting/replanting tea bushes

TEA BOARD

Certificate No.

This is to certify that_________________[name of assessee] has:

(a) planted tea bushes on land not planted at any time with tea bushes, or on land which had been previously abandoned;

(b) replanted tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted.

Necessary particulars are given hereunder :

 


1.Particulars of planting referred to in (a) above:

Sl. No.

Name of tea estate where planting is done

Whether the tea estate referred to in col.2 is situated in an area declared by the Central Board of Direct Taxes to be a “hilly area” u/s 33A(8) of the Income-tax Act; and, if so, specify the area

“Previous year” that is the accounting year of the assessee in which the land was prepared for planting

Extent of land (in hectares) on which planting is done

Date on which planting operations were commenced

Whether notice of commencement of planting operations had been given in writing to the tea board within the period specified in rule 8A(a)

1

2

3

4

5

6

7

 

2. Particulars of replanting referred to in (b) above

 

Sl. No.

Name of tea estate where replanting is done

Whether the tea estate referred to in col.2 is situated in an area declared by the Central Board of Direct Taxes to be a “hilly area” u/s 33A(8) of the Income-tax Act; and, if so, specify the area

“Previous year” that is the accounting year of the assessee in which the land was prepared for replanting

Extent of land (in hectares) on which replanting is done

Date on which replanting operations were commenced

Whether notice of commencement of replanting operations had been given in writing to the tea board within the period specified in rule 8A(a)

Date on which replanting operations were completed

1

2

3

4

5

6

7

8

Place

Date

(SEAL)

Secretary

Tea Board

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