Creating a extention

Hi,

I am planning to add new kind of object called
"Component" each task can have optional property
Component.

It helps getting list of tasks related to components.

i wish there is some kind of tags in system.

What are steps to create new extention ... like do i
have to create db upgrade scripts. 

What are other steps will i need to do to get it all
done correct way.

Thanks,
Sajjad

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