Form 5A, Download Income Tax Form 5A in PDF Format

FORM NO. 5A for Statement of Particulars for Purposes of Section 33A. FORM NO. 5A is to be completed and filed along with the return of income for the year for which deduction is claimed. No deduction is claimed on or after 1/4/1990.

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. 5A

[See rule 8A (d)]

Statement of particulars for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted

1. Name of assessee

Assessment year


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

Sl.No.

Name of tea estate where planting was done

Whether situated in a “hilly area”, if so, specify the area

“Previous year” in which land was prepared for planting

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

“Actual cost of planting”

Development allowance admissible @ 50%

Deduction claimed in respect of 2nd/4th previous year

Development allowance reserve created

1

2

3

4

5

6

7

8

9

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

 

Sl.No.

Name of tea estate where replanting was done

Whether situated in a “hilly area”, if so, specify the area

“Previous year” in which land was prepared for replanting

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

“Actual cost of replanting”

Development allowance admissible @ 30%

Deduction claimed in respect of 2nd/4th previous year

Development allowance reserve created

1

2

3

4

5

6

7

8

9

Place:

Date :

Signature

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