Deduction for development accounts: deposits into specified accounts yield a limited business deduction subject to audit and recapture rules. Deduction is allowed for amounts deposited in a specified account (special account with the National Bank or deposit account under board approved schemes) for tea, coffee or rubber businesses, limited to the deposited amount or 40% of profits before this deduction, subject to timely deposit and audited accounts; withdrawals and non utilisation of released funds are taxable as business income, expenditure funded from such accounts is non deductible, and assets acquired under the schemes face recapture if sold within eight years, with limited exceptions.