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ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...