(5B)Where any amount standing to the credit of the assessee in the deposit account is utilised by the assessee for the purposes of any expenditure in connection with ] [Inserted by Act 13 of 1989, Section 7 (w.r.e.f. 1.4.1987).] [* * *] [ Certain words omitted by Act 13 of 1989, Section 7 (w.e.f. 1.4.1991).][the business or profession in accordance with the scheme, such expenditure shall not be allowed in computing the income chargeable under the head "Profits and gains of business or profession".] [Inserted by Act 13 of 1989, Section 7 (w.r.e.f. 1.4.1987).]
