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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>Site Restoration Fund deduction limits allowable deduction and imposes deposit, utilisation, audit and clawback conditions with audit requirement.</h1> Section 33ABA allows deduction for amounts deposited before year-end into an approved SBI scheme or Site Restoration Account for petroleum and natural gas businesses, limited to the lesser of the deposit or twenty percent of current year business profit; interest credited is deemed deposit. The deduction requires an accountant's audit report with the return and is available only once for a deposited amount. Withdrawals are restricted to business use or eligible asset purchases, certain assets are ineligible, and withdrawals or disposals in specified circumstances are treated as business income with limited exceptions.

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