https://www.taxtmi.com/acts?id=52278 The Scheme sets a definitions framework identifying key terms-account, account holder, Form, and year (a twelve month period from date of deposit)-and directs that words not defined in the Scheme take the meanings assigned by the governing Act and the General Rules, ensuring interpretive consistency with the broader statutory and regulatory framework. en-us Fri, 26 Dec 2025 10:37:33 +0530 Fri, 26 Dec 2025 10:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52278 The Scheme sets a definitions framework identifying key terms-account, account holder, Form, and year (a twelve month period from date of deposit)-and directs that words not defined in the Scheme take the meanings assigned by the governing Act and the General Rules, ensuring interpretive consistency with the broader statutory and regulatory framework. Act-Rules Direct Taxes Fri, 26 Dec 2025 10:37:33 +0530 https://www.taxtmi.com/acts?id=52278