Conditions for the grant of development allowance

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..... 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 the1st day of February, 1968; (b) the assessee s .....

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