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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>Annuity deposit requirement mandates deposits at prescribed rates for persons under the relevant chapter, per statutory definitions.</h1> Every person to whom the relevant chapter of the Income-tax Act applies must make an annuity deposit for the assessment year beginning 1 April 1967 and for deposits during the corresponding financial year at the rates specified in the Second Schedule; the terms 'adjusted total income', 'annuity deposit' and 'depositor' are defined by reference to the statutory definitions in section 280B.

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