Sec 33 of Income Tax Act, 1961: Development allowances

Development allowance, defined under section 33A of the Income Ta Act, 1961, is allowed for a deduction in the manner specified under this section in given circumstances. In respect of the planting of tea bushes on any land in India owned by an assessee, a sum by way of development allowance equivalent to (i) where tea bushes have been planted on any land not planted at any time with tea bushes or on any land which has been previously abandoned, 50% of the actual cost of planting; and (ii) where tea bushes are planted in replacement of tea bushes that have died or have become permanently useless on any land already planted, 30% of the actual cost of planting, shall be allowed as a deduction in the manner.

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