Compulsory deposit rates amended; new tiered schedule and caps apply to the relevant assessment year for income taxpayers. The amendment adds the assessment year commencing 1 April 1977 and makes deposit obligations year-specific: assessment years 1975 and 1976 follow Paragraph A rates, while the 1977 assessment year follows newly inserted Paragraph B, which prescribes a three-band tiered rate schedule by current income with formulae for each band and provisos capping deposits where income only slightly exceeds the lowest band and waiving deposits below a stated minimum.