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    <title>Definitions</title>
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    <description>Defines key terms for tax-preferred term deposit investments: &quot;assessee&quot; includes individuals and Hindu undivided families; &quot;investment&quot; means a deposit in a term deposit of a scheduled bank made pursuant to the scheme; a &quot;form&quot; is the bank-prescribed form. A scheduled bank is identified by reference to banks included in the Reserve Bank schedule and related statutes; a term deposit requires a fixed period of not less than five years; &quot;year&quot; means the financial year starting 1 April. Undefined terms derive their meanings from the Income-tax Act.</description>
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