(a)deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme)] [approved in this behalf by the Tea Board or the Coffee Board or the Rubber Board] [Substituted by Act 32 of 2003, Section 16, for certain words (w.e.f. 1.4.2004).]; or