India - Income Tax Act 2010 - Saarc

S. 10(30) I.T. ACT, 1961 1.98year commencing on or after the 1st day of April, 1962 or theprevious year in which such Board was constituted, whichever islater;(b) the Rubber Board constituted under sub-section (1) of section 4of the Rubber Board Act, 1947 (24 of 1947) in any previous yearrelevant to any assessment year commencing on or after the 1stday of April, 1962 or the previous year in which such Board wasconstituted, whichever is later;(c) the Tea Board established under section 4 of the Tea Act, 1953 (29of 1953) in any previous year relevant to any assessment yearcommencing on or after the 1st day of April, 1962 or the previousyear in which such Board was constituted, whichever is later;(d) the Tobacco Board constituted under the Tobacco Board Act,1975 (4 of 1975) in any previous year relevant to any assessmentyear commencing on or after the 1st day of April, 1975 or theprevious year in which such Board was constituted, whichever islater;(e) the Marine Products Export Development Authority establishedunder section 4 of the Marine Products Export DevelopmentAuthority Act, 1972 (13 of 1972) in any previous year relevant toany assessment year commencing on or after the 1st day of April,1972 or the previous year in which such Authority was constituted,whichever is later;(f) the Agricultural and Processed Food Products Export DevelopmentAuthority established under section 4 of the Agriculturaland Processed Food Products Export Development Act, 1985 (2of 1986) in any previous year relevant to any assessment yearcommencing on or after the 1st day of April, 1985 or the previousyear in which such Authority was constituted, whichever is later;(g) the Spices Board constituted under sub-section (1) of section 3 ofthe Spices Board Act, 1986 (10 of 1986) in any previous yearrelevant to any assessment year commencing on or after the 1stday of April, 1986 or the previous year in which such Board wasconstituted, whichever is later;]65[(h) the Coir Board established under section 4 of the Coir IndustryAct, 1953 (45 of 1953);]66[(30) 67 in the case of an assessee who carries on the business of growing andmanufacturing tea in India, the amount of any subsidy received fromor through the Tea Board under any such scheme 68 for replantationor replacement of tea bushes 69 [or for rejuvenation or consolidation65. Inserted by the Finance Act, 2008, w.r.e.f. 1-4-2002.66. Inserted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1969.67. See rule 8(2).68. For specified schemes, see Taxmann’s Master Guide to Income-tax Act.69. Inserted by the Finance Act, 1984, w.e.f. 1-4-1985.