Investment allowance recovery rules: disposal or non utilisation within prescribed periods triggers recomputation and amendment of assessments. The amendment deems investment allowance under Section 32A wrongly allowed if the asset is sold or transferred to non public bodies within eight years, or if reserve account amounts are not used for qualifying new assets or are used for non business or outbound purposes within ten years; the Income tax Officer may recompute and amend the relevant assessment, applying the statutory amendment mechanism with the four year amendment period reckoned from the event that triggers the recomputation.