Compulsory deposit rates updated under the compulsory deposit scheme, revising assessment-year rate structure and compliance references.

Amendments revise the Compulsory Deposit Scheme by substituting assessment-year rate provisions (Paragraph B for earlier years and Paragraph C for the later year), amending section 4 to link deposit obligations to statements under section 209A or orders under section 210 and simplifying cross-references to section 209A or section 212, altering section 5 references to include sub-section (4) of section 209A, and replacing the Schedule with a new Paragraph C that prescribes tiered deposit rates, threshold caps and a minimum-deposit exemption.

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