(i)the amount withdrawn from reserves [(other than the reserves specified in section 80-HHD)] [ Inserted by Act 3 of 1989, Section 19 (w.e.f. 1.4.1989).] or provisions, if any such amount is credited to the [profit and loss account: [ Substituted by Act 13 of 1989, Section 19, for certain words (w.r.e.f. 1.4.1988).]