CA IPCC PGBP 78 Tea Development Account

Deduction under Tea Development Account, is available to the assessee , growing and Manufacturing Coffee Tea or Rubber in India Within 6 months from the end of PY or due date for filing return of Income, whichever is earlier, Made a deposits with NABARD in a Special account in accordance with the scheme made by Tea/ Coffee or Rubber Board; or Deposited any amount in a Deposit Account under a Scheme framed by Tea /Coffee or Rubber Board with previous approval of Central Government. Assessee get his accounts audited