Capital Gain Accounts Scheme 1988 - 8014/1988

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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
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Section 002(44)
Section 002(48)
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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.

<h1>Capital Gains Accounts Scheme 1988: deposits in Account A or Account B preserve capital gains exemption subject to prescribed withdrawal, transfer and nomination rules.</h1> The Capital Gains Accounts Scheme 1988 permits eligible assessees to deposit capital gains in two account types - Account A (withdrawable savings) and Account B (term deposit, cumulative or non cumulative) - to preserve exemption eligibility under specified Income tax provisions. It prescribes application and documentation (Forms A-H), deposit and interest computation rules, permitted inter account transfers and premature withdrawal penalties (one per cent interest reduction), utilisation timing for withdrawn funds, nomination and succession procedures, and Assessing Officer approval for account closure.

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