Capital Gains Accounts Scheme defines deposit accounts, eligible depositors, authorised deposit offices, and permitted electronic payment modes.

The Scheme defines "account", "account A", "account B", and "Act" (Income tax Act, 1961) and treats "Form" as appended forms. Deposit Office means authorised bank branches; depositor means an assessee or eligible company entitled to deposit under the specified sections of the Act (including amendments adding sections). "Electronic mode" payments permitted include credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay. Notes record substitutions and insertions by later notifications.

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