(6)Where any amount standing to the credit of the assessee in the special account ] [Substituted by Act 12 of 1990, Section 10, for Section 32-AB (w.e.f. 1.4.1991).] [or in the ] [Inserted by Act 32 of 1994, Section 12 (w.e.f. 1.4.1995).][Deposit Account] [ Substituted by Act 32 of 2003, Section 16, for " Tea Deposit Account" (w.e.f. 1.4.2004).][Substituted by Act 12 of 1990, Section 10, for Section 32-AB (w.e.f. 1.4.1991).][is utilised by the assessee for the purposes of any expenditure in connection with such business in accordance with the scheme or the deposit scheme, such expenditure shall not be allowed in computing the income chargeable under the head "Profits and gains of business or profession".
