Deemed income on withdrawal: closure of National Savings Scheme accounts brings the withdrawn balance into taxable income, heirs excluded. Repayment on closure of a National Savings Scheme account is to be deemed income when a deduction under section 80CCA(1) was previously allowed; closure triggers withdrawal of the whole balance which falls within the deeming clause. Amounts paid to legal heirs on closure after the account holder's death are excluded from this deeming provision.