Capital gains account scheme now includes eligible companies and adds joint-application closure, AO approval, and form signature changes. Amendment incorporates eligible companies under section 54GB into the Capital Gains Account Scheme by inserting references to section 54GB throughout the Scheme and amending Forms A, C and G. It establishes that an eligible company may close its account only by a joint application signed by the eligible assessee and with approval of the Assessing Officer, filed in Form G, and directs the deposit office to credit the account balance and accrued interest to the depositor's bank account. Signature lines for the eligible assessee are added to affected forms.