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of <h1>Deduction for tea, coffee and rubber deposits capped at lesser of actual or 40% of profits, audited, timed, eight-year clawback</h1> The Schedule creates a deduction for deposits into tea, coffee and rubber development accounts equal to the lesser of actual deposits or 40% of business profits, subject to audited evidence, deposit-timing, restricted withdrawals, immediate taxation on unauthorized use, and an eight-year claw-back on assets funded by the accounts; claimed amounts cannot be re-claimed. Key differences between the Bill and the enacted Act include a cross-reference change (section 110 vs 112), the Act's explicit six-month/return-due deposit timing, slight variations in audit verification language, a missing 'special scheme' definition and a statutory citation inconsistency for the Rubber Act.
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