Amendment of section 33AB

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....osit Account", wherever they occur, the words "Deposit Account" shall be substituted; (c) in sub-section (1) ,- (i) in the opening portion,- (A) for the words "growing and manufacturing tea", the words "growing and manufacturing tea or coffee or rubber" shall be substituted; (B) for the words "furnishing the return of his income", the words "the due date of furnishing the return of his income"....

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....ent,"; (d) for sub-section (4) the following sub-section shall be substituted, namely:- (4) Notwithstanding anything contained in sub-section (3) where any amount standing to the credit of the assessee in the special account or in the Deposit Account is released during any previous year by the National Bank or withdrawn by the assessee from the Deposit Account and such amount is utilised for the....