Deposit provisions amended to allow refunds, prescribe rounding and permit conditional late deposits under scheme rules. The Finance Act, 1966 amends deposit-related provisions: it omits a parenthetical reference to annuity deposits, deletes specified sub-clauses and sections, re-numbers an Explanation and adds a savings Explanation, substitutes a provision permitting refund, adjustment or other dealing with amounts deposited wrongly or in excess as per a framed scheme, prescribes rounding of deposits to the nearest multiple of ten rupees (ignoring paise and using five-up rounding), and empowers scheme-making to permit, in specified cases and subject to conditions, late or further deposits after the preceding financial year.