Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Government Extends Special Deposit Scheme for 10 Years; Reinvestment Cap at 30% as per Rule 67(2)(iv.</h1> The Central Government has extended the Special Deposit Scheme for an additional ten years, effective from June 30, 1985. Recognized provident, superannuation, and gratuity funds are permitted to reinvest maturing deposits into this scheme. However, the investment limit remains capped at 30% of the investible funds, as per the provisions of rule 67(2)(iv) of the Income-tax Rules, 1962, prior to its amendment in 1986. This extension allows funds to continue reinvestment from July 1, 1985, onwards, maintaining the existing investment cap.
TaxTMI 
TaxTMI 
