Capital Gains Account Scheme: non rural branches of specified banks authorised to receive deposits and maintain accounts. Central Government authorises specified commercial bank branches, excluding rural branches, to receive deposits and maintain accounts under the Capital Gains Account Scheme, 1988, listing nineteen banks whose non rural branches may receive deposits and hold accounts. A 'rural branch' is defined as one located and functioning at a centre with population below ten thousand according to the 2011 census.