(a)standing to the credit of the assessee ] [under the scheme referred to in clause (i) of sub-section (1)] [ Substituted by Act 49 of 1991, Section 25, for " under the National Savings Scheme" (w.e.f. 1.10.1991).][in respect of which a deduction has been allowed under sub-section (1) together with the interest accrued on such amount is withdrawn in whole or in part in any previous year, or [Substituted by Act 26 of 1988, Section 23, for Section 80-CCA (w.e.f. 1.4.1988).]