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Rubber Act, 1947 Section 17

Title: LICENCES FOR PLANTING OR REPLANTING

State: Central

Year: 1947

1) No person shall plant or replant rubber except under and in accordance with the conditions of a special licence issued by the Board. (2)

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Agricultural Income-tax Act, 1957 Section 5

Title: Computation of Agricultural Income

State: Karnataka

Year: 1957

the agricultural income of such person; (ii) if in any year expenditure is incurred by a person for replanting of cardamom, coffee, orange or rubber plants in any plantation 11 [x x x] such expenditure not exceeding

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Agricultural Income-tax Act, 1957 Chapter 2

Title: Charge of Agricultural Income-tax

State: Karnataka

Year: 1957

the agricultural income of such person; (ii) if in any year expenditure is incurred by a person for replanting of cardamom, coffee, orange or rubber plants in any plantation 11 [x x x] such expenditure not exceeding

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Brief the judgments behind these acts

Tea Act, 1953 Chapter III

Title: Control over the Extension of Tea Cultivation

State: Central

Year: 1953

supplying of vacancies on land planted with tea on the date of commencement of this Act or the replanting of tea upon-- (i) land planted with tea on the 31st day of March, 1950, from which original

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Income Tax Act, 1961 Section 33A

Title: Development Allowance

State: Central

Year: 1961

of planting which is incurred during the previous year in which the land is prepared for planting or replanting, as the case may be, and in the previous year next following, and the amount so computed shall

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Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

India, the amount of any subsidy received from or through the Tea Board under any such scheme for replantation or replacement of tea bushes or for rejuvenation or consolidation of areas used for cultivation of tea as

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Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

India, the amount of any subsidy received from or through the Tea Board under any such scheme for replantation or replacement of tea bushes or for rejuvenation or consolidation of areas used for cultivation of tea as

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Finance Act 1965 Section 9

Title: Insertion of New Section 33a

State: Central

Year: 1965

third succeeding previous year next following the previous year in which the land is prepared for planting or replanting, as the case may be : Provided that no deduction under clause (i) shall be allowed unless the

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Tea Act, 1953 Section 15

Title: Grant of permission to plant tea in special circumstances.―

State: Central

Year: 1953

31st day of March, 1931, from which the original bushes had been uprooted and which had not been replanted with tea on the said 31st day of March, 1933), or where any land planted with tea after

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Finance Act, 1988 Section 10B

Title: Special provision in respect of newly established hundred per cent. export-oriented undertakings

State: Central

Year: 1988

behalf, the amount of any subsidy received from or through the concerned Board under any such scheme for replantation or replacement of rubber plants, coffee plants, cardamom plants or plants for the growing of such other commodity

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