Actual Cost of Planting

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..... in which the land has been prepared and the three successive previous years next following such previous year, reduced by that portion of the cost, if any, as has been met directly or indirectly by any other person or authority: Provided that where such cost exceeds- ( i ) forty thousand rupees per hectare in respect of land situate in a hilly area comprised in the district of Darjeeling; or ( ii .....

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..... incurred for planting and replanting must, in the nature of things, await the finalisation of the plans and ideas and termination of the process of planting and replanting. It is only thereafter that an allowance can be given for the actual cost of planting as defined in section 33A(7): Any cost worked out till the final evolution of ideas and their execution must, in the nature of things, be onl .....

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