https://www.taxtmi.com/acts?id=52281 Certificates mature after a five-year fixed term and are repayable on application in Form-2. The scheme fixes maturity values per Rs.1000 for different enrolment periods, with proportionate adjustments for other denominations and a rounding rule treating fifty paisa or more as one rupee. Annual interest accrues per prescribed tables by purchase period, and interest accrued at each year end up to the fourth year is deemed reinvested and aggregated with the certificate face value; accounts office issues annual accrual certificates on demand. en-us Fri, 26 Dec 2025 10:58:51 +0530 Fri, 26 Dec 2025 11:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52281 Certificates mature after a five-year fixed term and are repayable on application in Form-2. The scheme fixes maturity values per Rs.1000 for different enrolment periods, with proportionate adjustments for other denominations and a rounding rule treating fifty paisa or more as one rupee. Annual interest accrues per prescribed tables by purchase period, and interest accrued at each year end up to the fourth year is deemed reinvested and aggregated with the certificate face value; accounts office issues annual accrual certificates on demand. Act-Rules Direct Taxes Fri, 26 Dec 2025 10:58:51 +0530 https://www.taxtmi.com/acts?id=52281