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        Direct Taxes

        Para 1 - Short title and commencement

        Bank Term Deposit Scheme, 2006 - U/s 80C(2)(xxi)

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        Tax deduction for bank term deposits established by the Bank Term Deposit Scheme, creating eligibility and commencement rules. The Bank Term Deposit Scheme, 2006 is enacted by Central Government notification to prescribe bank term deposits as eligible for specified tax treatment under the Income-tax Act; it is titled the Bank Term Deposit Scheme, 2006 and comes into force on publication in the Official Gazette.
                          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.

                                Tax deduction for bank term deposits established by the Bank Term Deposit Scheme, creating eligibility and commencement rules.

                                The Bank Term Deposit Scheme, 2006 is enacted by Central Government notification to prescribe bank term deposits as eligible for specified tax treatment under the Income-tax Act; it is titled the Bank Term Deposit Scheme, 2006 and comes into force on publication in the Official Gazette.


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