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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income-tax Act Section 33AB Introduces 'Tea Deposit Account' for Taxpayer Deposits, Effective April 1, 1995.</h1> The amendment to Section 33AB of the Income-tax Act, effective April 1, 1995, revises provisions related to deposits made by taxpayers. It introduces the 'Tea Deposit Account' alongside the existing 'special account,' allowing deposits under a scheme approved by the Tea Board with prior approval from the Central Government. Amendments to various subsections ensure that withdrawals from these accounts are restricted to purposes specified in the respective schemes. The changes also incorporate references to the 'Tea Deposit Account' and 'deposit scheme' in relevant provisions, aligning the treatment of both accounts under the Act.
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