Development allowance recapture triggers reassessment when early disposal or non-business use of reserve or remittance abroad occurs. The amendment deems a development allowance for planting costs wrongly allowed where, within eight years, land is sold or transferred to non-specified public entities or the reserve funded by the allowance is used for distributions, remittance abroad, or any non-business purpose; in such cases the assessing officer may recompute total income for the relevant year and apply the general amendment procedure, with the four-year amendment period reckoned from the end of the previous year in which the sale, transfer or utilisation occurred.