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of Notification No. 161/2025 amends the Capital Gains Accounts Scheme, 1988, effective from its publication in the Official Gazette. It extends the Scheme's applicability to section 54GA of the Income-tax Act and expands the definition of 'Deposit Office' to include authorised branches of banking companies. The amendment formally recognises multiple electronic modes of payment (including cards, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay) for making deposits, and clarifies that the effective date of deposit is the date of receipt of cheque, draft or electronic payment by the deposit office. It also permits electronic statements of account, mandates electronic closure of accounts using digital signature or electronic verification code from 1 April 2027, and prescribes system-based procedures for Forms A, C, G and H.
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