Scheme definitions clarify account, deposit office, depositor, and previous year meanings for Site Restoration Fund participation. The Scheme defines core terms for participation in the Site Restoration Fund Scheme, treating account as a deposit account maintained under the Scheme, deposit office as the designated branch where accounts are held, and depositor as the eligible assessee making deposits. It aligns previous year with the taxation statute and defines financial year as the year ending 31st March, while other terms follow meanings in the parties' agreement and references to forms mean the Scheme appendices.
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.
Scheme definitions clarify account, deposit office, depositor, and previous year meanings for Site Restoration Fund participation.
The Scheme defines core terms for participation in the Site Restoration Fund Scheme, treating account as a deposit account maintained under the Scheme, deposit office as the designated branch where accounts are held, and depositor as the eligible assessee making deposits. It aligns previous year with the taxation statute and defines financial year as the year ending 31st March, while other terms follow meanings in the parties' agreement and references to forms mean the Scheme appendices.
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