https://www.taxtmi.com/acts?id=9682 Amendment broadens the special account framework by replacing "Tea Deposit Account" with "Deposit Account" and adding coffee and rubber development accounts; it extends eligible activities to tea, coffee or rubber, ties eligibility to the due date for filing returns, allows deposit schemes framed by the respective Boards with Central Government approval, and provides that amounts released by the National Bank or withdrawn and used for specified capital or office-related purchases are deemed to be business profits of the previous year and chargeable to income-tax. en-us Wed, 22 Oct 2008 08:53:48 +0530 Wed, 22 Oct 2008 08:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9682 Amendment broadens the special account framework by replacing "Tea Deposit Account" with "Deposit Account" and adding coffee and rubber development accounts; it extends eligible activities to tea, coffee or rubber, ties eligibility to the due date for filing returns, allows deposit schemes framed by the respective Boards with Central Government approval, and provides that amounts released by the National Bank or withdrawn and used for specified capital or office-related purchases are deemed to be business profits of the previous year and chargeable to income-tax. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 08:53:48 +0530 https://www.taxtmi.com/acts?id=9682