Deduction for development account deposits allowed for eligible growers subject to audit, utilisation rules and recapture on withdrawal or sale. Deduction is available for amounts deposited in a specified account under the special or deposit schemes for tea, coffee or rubber, or up to a statutory proportion of business profits, whichever is less, provided the assessee carries on the relevant business in India, deposits in a special account with the National Bank or a prescribed deposit account, and furnishes a prescribed audit report by the specified date. Withdrawals other than limited scheme exceptions are treated as deemed business income; expenditure funded from the account is not deductible; early sale of assets purchased under the schemes triggers recapture of the deducted portion as business income.