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of <h1>Duplicate Capital Gains Account Passbooks or Receipts Issued with Application if Lost or Destroyed under 1988 Scheme.</h1> In cases where the pass book or receipt under the Capital Gains Accounts Scheme, 1988, is lost or destroyed, the deposit office is authorized to issue a duplicate. This requires the submission of an application by the affected party. The provision ensures that individuals can replace important financial documents related to their capital gains accounts, maintaining continuity and access to necessary records.
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