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    <title>Amendment of section 33AB.</title>
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    <description>Deduction under section 33AB for deposits to tea, coffee and rubber development accounts is conditional on the business accounts being audited by an accountant (as defined) and the audit report being furnished by the specified filing deadline referred to in section 44AB; failure to meet the audit and report furnishing requirement by that specified date renders the deduction inadmissible.</description>
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      <description>Deduction under section 33AB for deposits to tea, coffee and rubber development accounts is conditional on the business accounts being audited by an accountant (as defined) and the audit report being furnished by the specified filing deadline referred to in section 44AB; failure to meet the audit and report furnishing requirement by that specified date renders the deduction inadmissible.</description>
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