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        Direct Taxes

        Para 1 - Short title and application

        Investment Deposit Account Scheme, 1986

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        Investment Deposit Account Scheme provides framework for income-tax deduction eligibility, excluding assessees engaged in tea cultivation and manufacture. The Central Government frames the Investment Deposit Account Scheme, 1986 under powers granted by the Income-tax Act to govern entitlement to a specified deduction, applying to assessees eligible for that deduction while expressly excluding assessees engaged in growing and manufacturing tea in India.
                          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.

                                Investment Deposit Account Scheme provides framework for income-tax deduction eligibility, excluding assessees engaged in tea cultivation and manufacture.

                                The Central Government frames the Investment Deposit Account Scheme, 1986 under powers granted by the Income-tax Act to govern entitlement to a specified deduction, applying to assessees eligible for that deduction while expressly excluding assessees engaged in growing and manufacturing tea in India.


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