Business & profession

I have a few simple doubts.

1  Under Sec 33 AB/ ABA i.e. tea rubber coffee development / site restoration fund what is basically scheme. I mean I have studied all the provisions and have understood its taxability, but what is basically scheme for such businessman. I would like to know in practical life

2 Under 33 DDA i.e. VRS deduction is allowed for 5 years  for amount due or actually paid or it depends on basis of accounting followed

3 What is basically IN HOUSE RESEARCH

Thanks in advance

Regards

RAHUL