Deduction for development account deposits allows growers to defer tax until withdrawal or asset disposal, with recapture on early sale. Deposits into designated tea, coffee or rubber development accounts are deductible as computed under Schedule IX, with withdrawals or releases chargeable to tax in the year of transfer or withdrawal; if an asset bought via the deposit scheme is sold or transferred before the prescribed holding period, the portion of cost corresponding to earlier deductions is treated as business profits in the year of sale and taxed accordingly.