© 2016 Optical Society of America. The aim of this study was to evaluate enhancing of the depth sensitivity of timeresolved near-infrared spectroscopy with a subtraction-based approach. Due to the complexity of light propagation in a heterogeneous media, and to prove the validity of the proposed method in a heterogeneous turbid media we conducted a broad analysis taking into account a number of parameters related to the method as well as various parameters of this media. The results of these experiments confirm that the depth sensitivity of the subtraction-based approach is better than classical approaches using continuous-wave or time-resolved methods. Furthermore, the results showed that the subtraction-based approach has a unique, selective sensitivity to a layer at a specific depth. In vivo application of the proposed method resulted in a greater magnitude of the hemodynamic changes during functional activation than with the standard approach.