Central Government Special Deposit Scheme extended - Reinvestment by recognised funds - Part A of Fourth Schedule read with rule 67(2)(ii) of Income-tax Rules
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Central Government Special Deposit Scheme extension permits recognised provident and similar funds to reinvest maturing deposits subject to reinvestment limit. The Special Deposit Scheme has been extended and recognised provident, superannuation and gratuity funds may reinvest maturing deposits falling due under the extended period in the Scheme; the existing quantitative ceiling on the proportion of investible moneys that such funds may invest in the Scheme remains unchanged.
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.
Central Government Special Deposit Scheme extension permits recognised provident and similar funds to reinvest maturing deposits subject to reinvestment limit.
The Special Deposit Scheme has been extended and recognised provident, superannuation and gratuity funds may reinvest maturing deposits falling due under the extended period in the Scheme; the existing quantitative ceiling on the proportion of investible moneys that such funds may invest in the Scheme remains unchanged.
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