https://www.taxtmi.com/notifications?id=144400 The Scheme amends the Capital Gains Account Scheme, 1988 to include section 54GA, broaden the definition of Deposit Office to authorised banks, and introduce an express definition of electronic mode covering card payments, net banking, UPI, IMPS, RTGS, NEFT and BHIM Aadhaar Pay. Electronic payments are equated with cheque/draft for determining the effective deposit date subject to realisation; electronic statements may replace passbooks; account closure must be filed electronically with digital signature or electronic verification code from 1 April 2027; and systems authorities are directed to specify procedures, data standards, verification mechanisms and security policies for electronic filings. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144400 The Scheme amends the Capital Gains Account Scheme, 1988 to include section 54GA, broaden the definition of Deposit Office to authorised banks, and introduce an express definition of electronic mode covering card payments, net banking, UPI, IMPS, RTGS, NEFT and BHIM Aadhaar Pay. Electronic payments are equated with cheque/draft for determining the effective deposit date subject to realisation; electronic statements may replace passbooks; account closure must be filed electronically with digital signature or electronic verification code from 1 April 2027; and systems authorities are directed to specify procedures, data standards, verification mechanisms and security policies for electronic filings. Notifications Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144400