(3)Any amount standing to the credit of the assessee in ] [Substituted by Act 12 of 1990, Section 10, for Section 32AB (w.e.f. 1.4.1991).] [the special account or the ] [Substituted by Act 32 of 1994, Section 12, for certain words (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[ Substituted by Act 32 of 2003, Section 16, for " Tea Deposit Account" (w.e.f. 1.4.2004).][shall not be allowed to be withdrawn except for the purposes specified in the scheme] [Substituted by Act 32 of 1994, Section 12, for certain words (w.e.f. 1.4.1995).] [or, as the case may be, in the deposit scheme or in the circumstances specified below:-(a)closure of business;(b)death of an assessee;(c)partition of a Hindu undivided family;(d)dissolution of a firm;(e)liquidation of a company.]
