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<h1>Deposits Under Section 33ABA: Made in INR, Sourced from Profits, Lump Sum or Up to 4 Instalments Annually.</h1> A deposit under section 33ABA of the Income-tax Act, 1961, can be made by any depositor following the Site Restoration Fund Scheme, 1999. Deposits can be made in one lump sum or up to four instalments per financial year. All deposits must be in Indian rupees and sourced from profits derived from the specified business activities. The account for such deposits must also be maintained in Indian rupees.