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    <title>Deposits how to be made</title>
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    <description>Depositors may make deposits into a Capital Gains Account to avail benefits under the listed sections of the Income-tax Act; deposits must be made by any depositor intending to claim those benefits and in accordance with the procedural provisions of the Scheme, with the eligible sections specified and subsequently amended by notification.</description>
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      <description>Depositors may make deposits into a Capital Gains Account to avail benefits under the listed sections of the Income-tax Act; deposits must be made by any depositor intending to claim those benefits and in accordance with the procedural provisions of the Scheme, with the eligible sections specified and subsequently amended by notification.</description>
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