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of <h1>Key Terms Defined in Site Restoration Fund Scheme, 1999: Understanding 'Act,' 'Account,' 'Depositor,' and More</h1> The Site Restoration Fund Scheme, 1999 defines key terms for its application. 'Act' refers to the Income-tax Act, 1961, while 'account' pertains to a deposit account under this scheme. A 'deposit office' is a designated State Bank of India branch where accounts are maintained, and a 'depositor' is an assessee specified in the scheme. The 'State Bank of India' is defined as per the State Bank of India Act, 1955. 'Previous year' and 'financial year' are defined according to the Income-tax Act, 1961. References to 'forms' relate to those in the scheme's appendices.
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