https://www.taxtmi.com/acts?id=6888 Allows an assessee to use amounts in an Investment Deposit Account, or income without deposit, for purchase of new business assets (ships, aircraft, machinery, plant, computers) or repayment of specified term loans; withdrawals require application in Form 'D' at prescribed intervals, a prior minimum balance in the account for a qualifying period, credit to a designated account by the deposit office, utilisation within a set working-day period, and refund of unutilised sums to the Development Bank whereupon they are treated as fresh deposits. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 16:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6888 Allows an assessee to use amounts in an Investment Deposit Account, or income without deposit, for purchase of new business assets (ships, aircraft, machinery, plant, computers) or repayment of specified term loans; withdrawals require application in Form 'D' at prescribed intervals, a prior minimum balance in the account for a qualifying period, credit to a designated account by the deposit office, utilisation within a set working-day period, and refund of unutilised sums to the Development Bank whereupon they are treated as fresh deposits. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6888