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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Capital gains account conversion: procedural transfer of funds from Account-B to Account-A under the scheme, with required documentation.</h1> Form B sets out the application procedure for transferring principal and accrued interest from an Account-B deposit receipt into an existing or newly opened Account-A under the Capital Gains Accounts Scheme, 1988. It requires deposit receipt or passbook details, applicant signature or authorised representative designation (guardian, karta, authorised officer), and enables the deposit office to record withdrawal authorisation, amounts transferred, account numbers, dates, and officer certification, with provision for additional enclosures and specimen signatures.

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