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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Deduction for tea, coffee and rubber businesses: deposit-based tax relief with scheme, utilisation and audit conditions.</h1> Deduction under Section 33AB allows assessees engaged in growing and manufacturing tea, coffee or rubber to deduct the lesser of deposits made in NABARD/deposit accounts under board-approved schemes and forty percent of the business PGBP before the deduction; deposits must be made by the earlier of the return filing date or six months after year-end. Withdrawals are permitted for scheme purposes but misuse or specified asset purchases trigger deeming provisions, disallowance of related deductions or depreciation, and taxation of unutilised or certain withdrawn amounts; a prescribed audit report is required.

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