Section 33AB

If Any Assessee Engaged In Business Of Growing Nad Manufacturing Tea In India.Profit On 31-03-2017 Before Allowing Deduction u/s 33AB are 70,00,000. On 1-9 -17 Deposit 10,00,000 in Tea development Account.During previous year 2014-15 Assessee Incurred Business loss 14,00,000 Which has been carry forward. On 25-01-18 It withdraws 10,00,000 which utilized as under :

1) 6,00,000 For purchase of non depreciable asser as per scheme secified.

2) 3,00,000 for purpose other than specified in scheme

3) 1,00,000 was spent for purpose of scheme on 5-4-18.

What will be consequence if asset purchase for 6,00,000 is sold for 8,00,000 in april 2018 ??

what will business income of assessee for A.Y. 2017-18 ??

What are tax consequence Of Money Misutilized/not utilized ??