Site restoration fund deduction for petroleum and natural gas businesses; withdrawals and transfers taxed when received. An assessee engaged in petroleum or natural gas operations under an agreement with the Central Government may claim a deduction for deposits to a designated special or site restoration account; the deduction and its computation are governed by Schedule X. Withdrawals or transfers from those accounts are chargeable to tax in the year of transfer or withdrawal, and sale or transfer of assets acquired under the special or deposit schemes is taxed according to Schedule X.