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    <description>The Scheme defines key terms: an account is a deposit account under the Scheme; deposit office means any Development Bank office maintaining the account; depositor means an assessee eligible under section 32AB of the Income tax Act; designated account is an account opened exclusively for Scheme purposes with a scheduled bank; &quot;Income tax Act&quot; refers to the Income tax Act, 1961; paragraph and sub paragraph are internal references. &quot;Scheduled bank&quot; is defined by reference to specified statutory bank categories, and all references to Forms mean those in the Scheme&#039;s Appendix.</description>
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