Deposit repayment reserve requirement: companies must annually set aside a portion of maturing deposits into a separate account.

Section 73(2) requires companies to deposit, by the thirtieth day of April each year, not less than twenty per cent of the amount of deposits maturing in the following financial year into a scheduled bank in a separate deposit repayment reserve account. Clause (d) is omitted, and clause (e) is revised so that exemption applies only where a prior default was made good and a period of five years has elapsed since making good the default.

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