(5)[ 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Account" (w.e.f. 1.4.2004).][ Substituted by Act 32 of 2003, Section 16, for sub-Section (4) (w.e.f. 1.4.2004).], [is withdrawn during any previous year by the assessee in the circumstance specified in clause (a) or clause (d) of sub-section (3), the whole of such amount shall be deemed to be the profits and gains of business or profession of that previous year and shall accordingly be chargeable to income-tax as the income of that previous year, as if the business had not closed or, as the case may be, the firm had not been dissolved.
