Investment deposit account deduction for deposits or new asset acquisition, subject to audit, lock in, and income recapture on misuse. Section 32AB permits a deduction for amounts deposited in a Development Bank deposit account or utilised for acquisition of qualifying new ships, aircraft, machinery or plant under a prescribed scheme, limited to the amounts deposited/ utilised or twenty percent of audited profits, whichever is less. The deduction is subject to specified exclusions, an audit-report filing requirement, a five-year lock-in on withdrawals except in listed events, deeming provisions for non utilisation or premature withdrawal, and recapture on disposal of assets within eight years; the Central Government may modify applicability by notification.