(9)Any asset for which a deduction is claimed and allowed under this section––(a)shall be used only for the specified business for a period of eight years beginning with the tax year in which such asset is acquired or constructed;(b)is used for the purpose other than specified business during the period referred to in clause (a), and is not chargeable to tax under section 26(2)(k), then the total amount of deduction so claimed and allowed in one or more tax years, as reduced by the amount of depreciation allowable under section 33, as if no deduction under this section was allowed, shall be deemed to be the income chargeable under the head "Profits and gains of business or profession" of the tax year in which the asset is so used.
