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        Direct Taxes

        Para 8 - Charge or alienation

        Investment Deposit Account Scheme, 1986

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        Restriction on charge: Investment Deposit Account funds cannot be used as security or alienated except for Development Bank. Amounts credited to accounts under the Investment Deposit Account Scheme are prohibited from being used as security for loans or guarantees and may not be charged or alienated in any manner, with a single exception permitting such charge or alienation only in favour of the Development Bank.
                          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.

                                Restriction on charge: Investment Deposit Account funds cannot be used as security or alienated except for Development Bank.

                                Amounts credited to accounts under the Investment Deposit Account Scheme are prohibited from being used as security for loans or guarantees and may not be charged or alienated in any manner, with a single exception permitting such charge or alienation only in favour of the Development Bank.


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