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        Direct Taxes

        Para 5 - Issue of duplicate statement

        Investment Deposit Account Scheme, 1986

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        Duplicate statement issuance permits the deposit office to reissue lost or destroyed account receipts upon application. Provision authorizes issuance of a duplicate receipt or account statement under the Investment Deposit Account Scheme, 1986 where the original referred to in paragraph 4(4) or 4(5) is lost or destroyed, conditional on an application to the deposit office which may then issue a duplicate.
                          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.

                                Duplicate statement issuance permits the deposit office to reissue lost or destroyed account receipts upon application.

                                Provision authorizes issuance of a duplicate receipt or account statement under the Investment Deposit Account Scheme, 1986 where the original referred to in paragraph 4(4) or 4(5) is lost or destroyed, conditional on an application to the deposit office which may then issue a duplicate.


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