Deduction under section 33AB: amended Form 3AC prescribes detailed accounting, deposit and withdrawal disclosures for tea/coffee/rubber businesses. Substituted Part III of Form No.3AC requires disclosure of books examined, accounting method and any change, whether separate accounts are maintained for growing/manufacturing tea, coffee or rubber, profits or, where separate accounts are absent, turnover, overall profit and proportionate profit before deduction, details of deposits into the National Bank or Deposit Account (account/branch, dates, amounts), withdrawals with dates and amounts, purposes and utilisation of withdrawals, whether amounts were used for specified assets or also claimed as allowances, unutilised withdrawals, asset disposals with acquisition/sale details, and the amount of deduction permissible.