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        Direct Taxes

        Para 6 - Procedure for investment in term deposit

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

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        Term deposit investment procedure requires presenting a prescribed application at a scheduled bank branch under the deposit scheme. Procedure for investment in term deposits under the Bank Term Deposit Scheme, 2006 requires an assessee to present a prescribed application at any branch of a scheduled bank; submission of the application in the prescribed form at a bank branch is the operative procedural prerequisite for the scheme.
                          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.

                                Term deposit investment procedure requires presenting a prescribed application at a scheduled bank branch under the deposit scheme.

                                Procedure for investment in term deposits under the Bank Term Deposit Scheme, 2006 requires an assessee to present a prescribed application at any branch of a scheduled bank; submission of the application in the prescribed form at a bank branch is the operative procedural prerequisite for the scheme.


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